California to delay climate disclosure implementation by six months
Under Senator Scott Wiener proposal
Nature Benchmark shows companies lagging on biodiversity disclosures
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
Deloitte survey of FTSE 100 listed companies finds
Shifting the needle on circularity strategy, from packaging to infrastructure
As You Sow's 2024 strategy for improving companies' recycling policies
Swiss parliament considers introducing 'Sustainable Enterprise' legal status for SMEs
Recognition would require GRI- or ESRS- 'like' reporting
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