Archive

With no Scope 3 requirements and a safe harbour from private liability

By federal district court in Alabama

Through qualitative reporting on the effectiveness of companies' DEI policies

Subsidiaries of parent reporting under ISSB or ESRS get exemption, and temporary exemption for GRI and TCFD users

Triggering renegotiations with EU Parliament

But NGOs demand that extensive reporting requirements be introduced within a short timeframe

Future of legislation remains uncertain, with Council expected to vote this week

And highlights breath of the challenge for ISSB to bridge the disconnect between corporate world and climate campaigners

As 'voluntary market adoption' takes centre stage in the face of the risk of fragmented mandatory adoption

While Japanese Sustainability Standard Board prepares to publish ED in March