Archive

  • 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