Democrats seek Sope 3 disclosure guidance law
Legislation introduced to require EPA to issue additional guidelines on indirect emissions
US SEC urged to introduce tax transparency rule
Investors call for mandatory public country-by-country reporting for listed US companies
Challenges remain as EFRAG readies draft oil and gas standard
Companies and board members raise concerns that sector-specific standard will be too granular and not adequately aligned with international standards and frameworks
Republicans pile legal pressure on SEC over climate rule
As business groups lay out legal arguments against the regulator
Republicans move to block funding for SEC climate rule
House Appropriations Committee proposes spending bill which prohibits funding for the regulator's climate-related disclosure bill
Direction of travel on sustainability reporting clear, though puzzle still being pieced together
Kristina Wyatt, ex-SEC lawyer and chief sustainability officer at Persefoni, discusses sustainability reporting from California to the US SEC, and from the ISSB to EFRAG
Investors call for AI transparency at US entertainment companies
Shareholders to vote on an AI transparency report at Paramount, after similar proposals at Apple and Disney received widespread support