EU arms industry under fire on due diligence
NGOs pushing for defence companies' full value chains to be scoped into the Corporate Sustainability Due Diligence Directive but the Council's position remains a spanner in the works
California moving closer to mandatory climate disclosures
As the Climate Corporate Accountability Act (SB 253) is approved by the State Assembly
California climate bills onto the home straight
SB 253 and 261 face assembly vote in coming weeks after clearing the appropriations committee
Tackling the biodiversity data deficit
As the TNFD prepares to release its final framework, long-standing issues remain over the availability of nature-related data
Carbon accounting, from spend based to supplier data (but not yet)
Exact measurements form supplier-specific emissions are preferable but spend-based is here to stay for the foreseeable future
FASB approves tax transparency measures
But tax advocates still waiting on SEC to bring in public Country by Country reporting requirements
Regulators globally divided over which topic the ISSB should focus on beyond climate
While they unanimously called on the international standard setter to focus on implementing IFRS S1 and S2
Japan continues to fly the flag for human capital
Japanese respondents to the ISSB agenda consultation call for social disclosures
EFRAG piling the impact materiality pressure on ISSB
Calls for impact disclosures in the IFRS sustainability standards while accepting the limitations of the ISSB's investor-focused mandate
No double materiality without assessment, no assessment without double materiality
A look into Puma's prep-work for CSRD and top four tips for inexperienced companies