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Harold Pauwels, director of standards, tells Corporate Disclosures how GRI has been working with standard-setters to maximise alignment

Triple Bottom line Accounting's Peter Ellington highlights key considerations for accountants

Expertise and training required as audit committees are tasked with overseeing sustainability reporting despite lack of experience in ESG issues.

Hilary Maxson highlights a three steps process, so companies stand a chance of being compliant

Despite revision of the standards, there is no global adoption and cross-border comparability remains "utopic"

Despite no requirement for mandatory disclosures in final agreement

Federal Advocacy Coordinator argues Republican anti-climate disclosure legislation is dangerous

MEPs and NGOs urge the European legislators to include financial institutions and strengthen social requirements in its version of the Directive

But facilitated emissions not required of investment banks

And vote to confirm Greenhouse gases do not need to be disaggregated