Climate disclosures remain a work in progress, (various) 2024 studies find
Surveys find improvements in emissions reporting but weaknesses apparent in financial effects, scenario analysis and transition plan disclosures
Implementing CSRD: where pragmatism meets compassion
Preparers feel the 'no pain, no gain' mantra
EFRAG takes tentative step on non-EU standards
Approval of exposure draft delayed, with SRB set to renew discussions in January
Germany calls for two-year delay to CSRD phase-in
In list of eight recommendations for simplification sent to new European Commissioners
New Zealand developing new proportionality measures for climate reporting requirements
Government seeks feedback on threshold and liabilities, whilst XRB proposes differential disclosures
Court overturns Nasdaq's diversity disclosure rule
Rules SEC did not have authority to approve reporting requirements on board-level diversity
ESMA proposes phase-in and delay for ESRS digital tagging requirements
Stakeholders, both supportive and critical of CSRD, bemused at the prospect of delay
Texas Court puts breaks on US Corporate Transparency Act
Provision national injunction prevents enforcement of beneficial ownership reporting requirements
Swiss government proposes climate reporting overhaul
As part of broader shift to align disclosure requirements with CSRD