Sam Groves

IFRS Foundation collates clarifications on S1 and S2

CA100+ releases updated corporate net zero benchmark

FfB launches biodiversity data catalogue

Sustainability resolutions on the wane

Fewer proposals gaining significant support at AGMs, with shareholder groups forced to adapt

UK FRC revises audit standards on fraud and going concern

G&A: Reporting under EU CBAM

Pinpointing nature: ISSB proposes risk exposure metrics

Board votes to develop incremental guidance on location specificity and mandatory disclosures on assets and operations vulnerable to nature-related risks

GHG Protocol appoints Tim Mohin as first CEO

EFRAG issues VSME-aligned sustainability report

Republicans aim to scale back Corporate Transparency Act

US House Committee advances bill to exempt 99.8% entities from beneficial ownership requirements