New Zealand extends transitional reliefs on climate disclosures
External Reporting Board approves one-year extension to provisions on Scope 3 reporting and assurance, and anticipated financial effects disclosures
EFRAG approves two-part voluntary standard for SMEs
Consisting of a basic module of disclosures for micro enterprises and a comprehensive module with additional datapoints for larger SMEs
ASIC sets out regulatory regime for sustainability reporting
Draft guide open for consultation until 19 December
California climate disclosure law survives first legal challenge
Claim that SB 253 and SB 261 violate first amendment dismissed in District Court
IPSASB climate standard blends ISSB and GRI for public sector reporting
ED open for consultation until 28 February 2025
Integrated reporting, the (missing?) vision at the IFRS Foundation
From the ease of conference panels to the harsh reality of board meeting decisions
TNFD under scrutiny at COP 16
NGOs criticise private sector dominance of disclosure initiative
Bermuda to mandate TCFD reporting as stepping stone for ISSB standards
The Bermuda Monetary Authority (BMA) will mandate TCFD reporting for large companies from financial year 2025, Ralf Kuerzdoerfer, deputy director of supervision (insurance) at the BMA, told a conference.
Non-EU ESRS to focus solely on companies' impacts in Europe
According to the early direction of travel agreed by EFRAG SRB
TNFD sets out vision for accessible nature data
Beta testing on data facility set to commence in 2025