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Canada to launch consultation on IFRS S1 and S2 adoption in 2024
20 September 2023As ambition to be amongst first adopters takes a dent
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TNFD up and running
18 September 2023Biodiversity framework published with 14 recommended disclosures
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ESRS for SMEs: The key to Europe's new policy goals?
14 September 2023With the Commission trimming down reporting requirements and SMEs calling for clarity, EFRAG is tasked with releasing its simplified reporting standards by the end of October
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Is what's material for preparers material for auditors?
14 September 2023IAASB set to release additional guidance as confusion persists over practitioner/preparer materiality assessments in sustainability assurance standard
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EU arms industry under fire on due diligence
12 September 2023NGOs pushing for defence companies' full value chains to be scoped into the Corporate Sustainability Due Diligence Directive but the Council's position remains a spanner in the works
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California moving closer to mandatory climate disclosures
12 September 2023As the Climate Corporate Accountability Act (SB 253) is approved by the State Assembly
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California climate bills onto the home straight
06 September 2023SB 253 and 261 face assembly vote in coming weeks after clearing the appropriations committee
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Tackling the biodiversity data deficit
06 September 2023As the TNFD prepares to release its final framework, long-standing issues remain over the availability of nature-related data
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Carbon accounting, from spend based to supplier data (but not yet)
04 September 2023Exact measurements form supplier-specific emissions are preferable but spend-based is here to stay for the foreseeable future
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FASB approves tax transparency measures
01 September 2023But tax advocates still waiting on SEC to bring in public Country by Country reporting requirements
