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California to delay climate disclosure implementation by six months
19 August 2024Under Senator Scott Wiener proposal
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Nature Benchmark shows companies lagging on biodiversity disclosures
16 August 2024Assessment from the World Benchmarking Alliance finds poor performance on companies' disclosures of nature-related impacts and dependencies, and highlights lack of ESRS readiness amongst EU companies
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'Room for improvement' on transition plan disclosures amongst UK companies
14 August 2024Deloitte survey of FTSE 100 listed companies finds
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Shifting the needle on circularity strategy, from packaging to infrastructure
14 August 2024As You Sow's 2024 strategy for improving companies' recycling policies
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Swiss parliament considers introducing 'Sustainable Enterprise' legal status for SMEs
13 August 2024Recognition would require GRI- or ESRS- 'like' reporting
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UK TAC revives dynamic materiality, and is divided on SASB
09 August 2024So far the UK Technical Advisory Committee tentatively recommends not amending ISSB, including its investor-focused financial-materiality lens, but asks for more guidance
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Democrats seek Sope 3 disclosure guidance law
08 August 2024Legislation introduced to require EPA to issue additional guidelines on indirect emissions
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Back to ISSB baseline for Australian reporting standards
06 August 2024 -
US SEC urged to introduce tax transparency rule
02 August 2024Investors call for mandatory public country-by-country reporting for listed US companies
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Nike under investor pressure on supply chain due diligence
01 August 2024Two shareholder resolutions request that the company evaluate how it can better identify and address human rights-related risks through its supply chain