Top stories

  • Nigeria issues ISSB adoption roadmap

    26 March 2024

    Reporting requirements to be phased in, with transitional reliefs, until 2030

  • New world order for global tax

    26 March 2024

    Work on the UN convention on international tax is underway, but where does this leave the OECD?

  • ISSB Standards architecture: blueprint shows SASB as building foundations for next development phase

    25 March 2024

    Board 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

  • CSDDD, past present and future

    21 March 2024

    Dominique Potier, French MP and rapporteur of the French due diligence law, talks to Corporate Disclosures of the context in which the CSDDD comes about, and the steps ahead

  • US Court of Appeals pauses SEC climate rule

    20 March 2024

    Energy companies' petition for administrative stay granted by circuit judges

  • EU one step closer to Due Diligence Directive

    19 March 2024

    Parliament Legal Affairs Committee approves renegotiated CSDDD text

  • Reporting under the US climate disclosure rule

    19 March 2024

    And how it compares to reporting under the ISSB standards and California's legislation

  • EU member states approve CSDDD

    15 March 2024

    Compromise reached with Italy and France, with requirements and scope watered down in final text

  • Sierra Club sues US SEC over climate disclosure rule

    15 March 2024

    Environmental advocacy group claims watered-down regulation fails to protect investors

  • Canada building on the ISSB global baseline

    14 March 2024

    Draft sustainability standards issued, with regulator set to consult on proposed rule to require disclosures later this year