Archive

UK TAC revives dynamic materiality, and is divided on SASB

So far the UK Technical Advisory Committee tentatively recommends not amending ISSB, including its investor-focused financial-materiality lens, but asks for more guidance

Democrats seek Sope 3 disclosure guidance law

Legislation introduced to require EPA to issue additional guidelines on indirect emissions

Back to ISSB baseline for Australian reporting standards

US SEC urged to introduce tax transparency rule

Investors call for mandatory public country-by-country reporting for listed US companies

Nike under investor pressure on supply chain due diligence

Two shareholder resolutions request that the company evaluate how it can better identify and address human rights-related risks through its supply chain

German government adopts draft CSRD transposition law

No 'gold plating' and no admission of independent assurance providers in draft text

UK sets out climate strategy reporting requirements for public sector bodies

As phase 3 of the mandatory TCFD-aligned reporting regime for government bodies

ISSB looks to take driving interoperability seat with sector specific standards

As board ponders 'interoperability 2.0'

Investors worry of waves of modified sustainability assurance opinions

Webinar: recommendations for a CSRD-compliant double materiality assessment

Gemma Sancez Danes, member of EFRAG's sustainability reporting leadership team, outlines the key considerations for assessing sustainability-related impacts, risks and opportunities through a double materiality lens