The Securities and Exchange Commission has issued a rule requiring companies to disclose on the relationship between executive pay and financial performance from 11 October. It will not apply to foreign private issuers, emerging growth companies or registered investment companies.
- Touching the void [of sustainability reporting]
- Single vs double materiality: An academic debate?
- ISSB reports on future plans at the World Standard-Setters' Conference
- Companies not sufficiently disclosing the financial impact of climate change
- Levi Strauss releases 2021 sustainability report
- EFRAG sustainability TEG reviews at definition of affected communities in ESRS social standards
- Push back on ESG is a "denial of capitalism"
- PwC releases 2022 annual report
- Deloitte China to pay $20m penalty for audit breach
- Gradual increase in New Zealand's ESG reporting maturity