UK TAC revives dynamic materiality, and is divided on SASB
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
Legislation introduced to require EPA to issue additional guidelines on indirect emissions
Back to ISSB baseline for Australian reporting standards
US SEC urged to introduce tax transparency rule
Investors call for mandatory public country-by-country reporting for listed US companies
Nike under investor pressure on supply chain due diligence
Two shareholder resolutions request that the company evaluate how it can better identify and address human rights-related risks through its supply chain
German government adopts draft CSRD transposition law
No 'gold plating' and no admission of independent assurance providers in draft text
UK sets out climate strategy reporting requirements for public sector bodies
As phase 3 of the mandatory TCFD-aligned reporting regime for government bodies
ISSB looks to take driving interoperability seat with sector specific standards
As board ponders 'interoperability 2.0'
Webinar: recommendations for a CSRD-compliant double materiality assessment
Gemma Sancez Danes, member of EFRAG's sustainability reporting leadership team, outlines the key considerations for assessing sustainability-related impacts, risks and opportunities through a double materiality lens