Top stories

  • California to delay climate disclosure implementation by six months

    19 August 2024

    Under Senator Scott Wiener proposal

  • Nature Benchmark shows companies lagging on biodiversity disclosures

    16 August 2024

    Assessment 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

  • 'Room for improvement' on transition plan disclosures amongst UK companies

    14 August 2024

    Deloitte survey of FTSE 100 listed companies finds

  • Shifting the needle on circularity strategy, from packaging to infrastructure

    14 August 2024

    As You Sow's 2024 strategy for improving companies' recycling policies

  • Swiss parliament considers introducing 'Sustainable Enterprise' legal status for SMEs

    13 August 2024

    Recognition would require GRI- or ESRS- 'like' reporting

  • UK TAC revives dynamic materiality, and is divided on SASB

    09 August 2024

    So far the UK Technical Advisory Committee tentatively recommends not amending ISSB, including its investor-focused financial-materiality lens, but asks for more guidance

  • Democrats seek Sope 3 disclosure guidance law

    08 August 2024

    Legislation introduced to require EPA to issue additional guidelines on indirect emissions

  • Back to ISSB baseline for Australian reporting standards

    06 August 2024
  • US SEC urged to introduce tax transparency rule

    02 August 2024

    Investors call for mandatory public country-by-country reporting for listed US companies

  • Nike under investor pressure on supply chain due diligence

    01 August 2024

    Two shareholder resolutions request that the company evaluate how it can better identify and address human rights-related risks through its supply chain