Top stories

  • EU Parliament approves landmark due diligence law

    24 April 2024

    As Rapporteur Lara Wolters delivers call to action on implementation and follow-up legislation

  • Hong Kong Exchange finalises climate reporting requirements

    23 April 2024

    IFRS S2 disclosure requirements to be phased in for listed companies from 2025

  • Demand growing for UK due diligence law

    19 April 2024

    Investors, corporates and public show support for legislation to require companies to address negative environmental and human rights impacts

  • US Senators move to strike down SEC climate disclosure rule

    18 April 2024

    Congressional Review Act resolution tabled in the Senate

  • ExxonMobil bites back at disclosure resolutions

    17 April 2024

    And rails against shareholder advocacy groups in proxy memo

  • EFRAG sustainability TEG approves draft materiality assessment guidance

    11 April 2024

    Including a new section on considerations for groups and subsidiaries

  • Unravelling influence: Proxy votes on political spending disclosures

    10 April 2024

    Shareholder resolutions request more disclosures on companies' lobbying activities and political donations

  • Japan issues draft sustainability reporting standards

    04 April 2024

    IFRS S1 and S2 incorporated, with additional jurisdiction-specific disclosures

  • Monetising impacts, a useful but inexact science

    04 April 2024

    The benefits and challenges of converting outward impacts into financial value

  • Wheels in motion: Australia's climate disclosure regime falling into place

    28 March 2024

    Legislation introduced in Parliament, consultation on reporting standards now closed, and framework for assurance requirements issued