Archive

With over 2000 proxy votes this year against boards who do not meet its climate disclosure 'expectations'

Corporate support and political optimism behind SB 253 and SB 261, but committees and lobby groups continue to push back against the climate disclosure legislation package

Materiality and value chain documents helpful for first time adopters but lack immediate practical value for the biggest companies, SRB members argue

Board members broadly supportive of document, with caveats on some points on substance and some editorial considerations

Board votes to ballot on introducing accounting relief for Pillar Two-related deferred taxes

Sportswear giant is condensing its value chain sustainability reporting process into a year to prepare for ESRS reporting in 2025

Draft implementation guidance to be discussed at next board meeting, Corporate Disclosures analyses key points for discussion

Companies increasingly using machine learning to help with reporting but concerns over AI remain a barrier to widespread adoption

As stakeholders call for ISSB to broaden scope of materiality to include impact

XRB publishes its own GHG assurance standard and says it is not proposing to adopt ISSA 5000