Discussing investor-useful climate disclosures in the public sector
Corporate Disclosures conveys a discussion between the standard setter and an investor
US Corporate Transparency Act clears legal hurdles
Federal judge lifts preliminary injunction, allowing Treasury to implement anti-money laundering reporting requirements
US asset managers withdraw support for sustainability resolutions
Resulting in a significant fall in majority votes for ESG-related shareholder proposals since 2021
Colorado puts new spin on Scope 3 requirements
Climate disclosure bill introduced to state legislature, with proposal to phase in indirect emissions reporting over three years
TNFD sector guidance was breakthrough in biodiversity/natural capital investing, Robeco says
While warning the EU not to 'throw the baby out with the bathwater' through simplification
Reflecting on Pandora's ESRS reporting journey
Sustainability data and assurance director Anne Gadegaard discusses the company's approach to materiality and entity-specific disclosures in the first year of CSRD reporting
EFRAG lining up transition plan guidance
Draft materials set to be approved for consultation, with ongoing efforts to align with ISSB's future TPT-based educational materials
Boosting competition in the UK sustainability assurance market
Professional bodies call for the implementation of a regulatory framework alongside capacity building for small audit firms
Lessons from an ESRS trial run
And the challenge of shifting to mandatory CSRD compliance at Ørsted
Shades of CSRD simplification
Filip Gregor and Kristian Koktvedgaard debate possible approaches to reducing the reporting burden of the ESRS