-
Carbon accounting, from spend based to supplier data (but not yet)
04 September 2023Exact measurements form supplier-specific emissions are preferable but spend-based is here to stay for the foreseeable future
-
FASB approves tax transparency measures
01 September 2023But tax advocates still waiting on SEC to bring in public Country by Country reporting requirements
-
Regulators globally divided over which topic the ISSB should focus on beyond climate
31 August 2023While they unanimously called on the international standard setter to focus on implementing IFRS S1 and S2
-
Japan continues to fly the flag for human capital
31 August 2023Japanese respondents to the ISSB agenda consultation call for social disclosures
-
EFRAG piling the impact materiality pressure on ISSB
30 August 2023Calls for impact disclosures in the IFRS sustainability standards while accepting the limitations of the ISSB's investor-focused mandate
-
No double materiality without assessment, no assessment without double materiality
29 August 2023A look into Puma's prep-work for CSRD and top four tips for inexperienced companies
-
Teacher pension fund forcing the issue on disclosures
28 August 2023With over 2000 proxy votes this year against boards who do not meet its climate disclosure 'expectations'
-
California's climate disclosure laws gathering momentum
25 August 2023Corporate support and political optimism behind SB 253 and SB 261, but committees and lobby groups continue to push back against the climate disclosure legislation package
-
EFRAG's application guidance, help or hindrance?
24 August 2023Materiality and value chain documents helpful for first time adopters but lack immediate practical value for the biggest companies, SRB members argue
-
Materiality implementation guidance goes under EFRAG SRB's microscope
24 August 2023Board members broadly supportive of document, with caveats on some points on substance and some editorial considerations
