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
EU one step closer to Due Diligence Directive
Parliament Legal Affairs Committee approves renegotiated CSDDD text
Reporting under the US climate disclosure rule
And how it compares to reporting under the ISSB standards and California's legislation
EU member states approve CSDDD
Compromise reached with Italy and France, with requirements and scope watered down in final text
Sierra Club sues US SEC over climate disclosure rule
Environmental advocacy group claims watered-down regulation fails to protect investors
Canada building on the ISSB global baseline
Draft sustainability standards issued, with regulator set to consult on proposed rule to require disclosures later this year