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

No 'gold plating' and no admission of independent assurance providers in draft text

The IASB has today published for consultation eight illustrative examples to illustrate how companies should apply IFRS Accounting Standards when reporting the effects of climate-related and other uncertainties in their financial statements.

As phase 3 of the mandatory TCFD-aligned reporting regime for government bodies

As board ponders 'interoperability 2.0'