Data collection challenge for EU banks
Call for greater guidance to help banks collect data from their clients for ESRS compliance.
Biden's contractor disclosures rule proving divisive
Contractors and stakeholders split on proposed rule to require climate disclosures from US federal contractors
Momentum building behind making country-by-country tax reporting public
Shareholder resolutions and national regulations are pushing for companies to publicly disclose their taxes and business activities in every country
ISSB to vote on GRI and ESRS inclusion in IFRS S1's sources of guidance
Corporate Disclosures provides its polling forecast
Challenges of drafting a mining standard
Noora Puro, manager of the GRI sector program, outlines the most contentious issues she faced when drafting the standard.
Work in progress for EU mining, quarrying and coal standard
Materiality approach and level of disaggregation slowing EFRAG's development of the sector-specific standard
Former SEC counsel predicts US disclosure rule for human capital
But political division could prove challenging for regulator once again
EFRAG starts drafting listed SME standard
Disclosures simplified through voluntary reporting and materiality assessments
Second time lucky for California climate disclosure bill?
Bill reintroduced to the state's Senate with modifications to help reporting compatibility with the SEC's proposed climate disclosures rule
ECB calls for financial sector specific ESRS
Arguing there is an "urgent need to develop specific guidance for the definition of the value chain of financial institutions"