Australia introduces first wave of mandatory climate disclosures for public sector
Disclosure requirements adapted from AASB S2, with reporting phased in iteratively over three years
France urges EU to overhaul sustainability directives
Including revisions to the thresholds for the CSRD and CSDDD, and climate-focused reductions to the ESRS disclosure requirements
The lobbying blind spot in sustainability disclosures
Significant gaps in reporting standards but coverage improving in voluntary frameworks
Reassessing the scope of CSDDD
SOMO database identifies 3,000 EU companies that will be required to comply with the EU's due diligence law
Indonesia consults on ISSB-aligned standards
Draft sustainability reporting standards published, with proposal to introduce mandatory reporting from 2027
EFRAG approves draft standards for non-EU companies
With amendments to option for excluding information not related to products and services sold in the EU
Investors file diversity disclosure resolutions amid DEI political firestorm
Companies face shareholder pressure, from both sides of the US political divide, on diversity and inclusion-related initiatives ahead of the 2025 proxy season
US scraps climate disclosure rule for federal contractors
Federal Acquisition Regulatory Council announces withdrawal of proposal, arguing there is not enough time to implement the requirements before the next administration
Canada extends ISSB's transitional reliefs in final sustainability standards
And offers additional temporary exemptions on quantitative scenario analysis disclosures
Unreasonable assurance?
War stories from the frontline of sustainability engagements