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Data collection challenge for EU banks
16 February 2023Call for greater guidance to help banks collect data from their clients for ESRS compliance.
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Biden's contractor disclosures rule proving divisive
16 February 2023Contractors and stakeholders split on proposed rule to require climate disclosures from US federal contractors
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Momentum building behind making country-by-country tax reporting public
15 February 2023Shareholder resolutions and national regulations are pushing for companies to publicly disclose their taxes and business activities in every country
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ISSB to vote on GRI and ESRS inclusion in IFRS S1's sources of guidance
10 February 2023Corporate Disclosures provides its polling forecast
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Challenges of drafting a mining standard
09 February 2023Noora Puro, manager of the GRI sector program, outlines the most contentious issues she faced when drafting the standard.
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Work in progress for EU mining, quarrying and coal standard
08 February 2023Materiality approach and level of disaggregation slowing EFRAG's development of the sector-specific standard
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Former SEC counsel predicts US disclosure rule for human capital
07 February 2023But political division could prove challenging for regulator once again
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EFRAG starts drafting listed SME standard
02 February 2023Disclosures simplified through voluntary reporting and materiality assessments
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Second time lucky for California climate disclosure bill?
02 February 2023Bill reintroduced to the state's Senate with modifications to help reporting compatibility with the SEC's proposed climate disclosures rule
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ECB calls for financial sector specific ESRS
02 February 2023Arguing there is an "urgent need to develop specific guidance for the definition of the value chain of financial institutions"