EFRAG sustainability TEG approves draft materiality assessment guidance
Including a new section on considerations for groups and subsidiaries
Unravelling influence: Proxy votes on political spending disclosures
Shareholder resolutions request more disclosures on companies' lobbying activities and political donations
Japan issues draft sustainability reporting standards
IFRS S1 and S2 incorporated, with additional jurisdiction-specific disclosures
Monetising impacts, a useful but inexact science
The benefits and challenges of converting outward impacts into financial value
Wheels in motion: Australia's climate disclosure regime falling into place
Legislation introduced in Parliament, consultation on reporting standards now closed, and framework for assurance requirements issued
Nigeria issues ISSB adoption roadmap
Reporting requirements to be phased in, with transitional reliefs, until 2030
New world order for global tax
Work on the UN convention on international tax is underway, but where does this leave the OECD?
ISSB Standards architecture: blueprint shows SASB as building foundations for next development phase
Board members revealed the cornerstones of the ISSB's edifice at Frankfurt's March meeting. SASB Standards would serve as structural pillars underpinning both thematic and industry-based standards, as well as the implementation of S1 and S2
CSDDD, past present and future
Dominique Potier, French MP and rapporteur of the French due diligence law, talks to Corporate Disclosures of the context in which the CSDDD comes about, and the steps ahead
US Court of Appeals pauses SEC climate rule
Energy companies' petition for administrative stay granted by circuit judges