ISSB agenda consultation reignites 'investors' need' debate
As stakeholders call for ISSB to broaden scope of materiality to include impact
New Zealand going alone on climate assurance?
XRB publishes its own GHG assurance standard and says it is not proposing to adopt ISSA 5000
ISSB urged to prioritise biodiversity reporting
Consultation feedback calls for the standard-setter to prioritise researching and developing a nature-related disclosure standard
Disclosing influence: Comparing political lobbying standards
ESRS disclosure requirement on lobbying falls between GRI and investor-led disclosure initiatives
UK FCA to consult on UK-endorsed ISSB standards in 2024
And reiterates relationship between ISSB standards and Transition Plan Taskforce work
Tackling US cybersecurity disclosures
Accountants skillsets mean they are well-placed to comply with the SEC's new disclosure requirements but internal processes, collaboration and education need to be strengthened
Australia facing pushback over climate disclosures timeline
Business groups and investors split over the Treasury's proposed strategy for phasing in reporting requirements
Gensler pushes through controversial cybersecurity disclosure rules
After fierce internal and external opposition
A spotlight on Silicon Valley's Scope 3 emissions disclosures
How Amazon, Google and Apple approached Scope 3 disclosures and reporting on the usage of their products in their sustainability reports