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US Senators move to strike down SEC climate disclosure rule
18 April 2024Congressional Review Act resolution tabled in the Senate
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ExxonMobil bites back at disclosure resolutions
17 April 2024And rails against shareholder advocacy groups in proxy memo
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EFRAG sustainability TEG approves draft materiality assessment guidance
11 April 2024Including a new section on considerations for groups and subsidiaries
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Unravelling influence: Proxy votes on political spending disclosures
10 April 2024Shareholder resolutions request more disclosures on companies' lobbying activities and political donations
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Japan issues draft sustainability reporting standards
04 April 2024IFRS S1 and S2 incorporated, with additional jurisdiction-specific disclosures
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Monetising impacts, a useful but inexact science
04 April 2024The benefits and challenges of converting outward impacts into financial value
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Wheels in motion: Australia's climate disclosure regime falling into place
28 March 2024Legislation introduced in Parliament, consultation on reporting standards now closed, and framework for assurance requirements issued
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Nigeria issues ISSB adoption roadmap
26 March 2024Reporting requirements to be phased in, with transitional reliefs, until 2030
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New world order for global tax
26 March 2024Work on the UN convention on international tax is underway, but where does this leave the OECD?
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ISSB Standards architecture: blueprint shows SASB as building foundations for next development phase
25 March 2024Board members revealed the cornerstones of the ISSB's edifice at Frankfurt's March meeting. SASB Standards would serve as structural pillars underpinning both thematic and industry-based standards, as well as the implementation of S1 and S2
