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
Onboarding internal audit on sustainability disclosures
Jan Johansson, senior sustainability analytics and reporting manager at Electrolux, highlights the benefits and challenges of engaging with the internal audit department on CSRD compliance
Jordan issues ISSB regulatory framework
Amman Stock Exchange to require climate disclosures from largest listed companies from 2027
Using existing data governance for CSRD reporting
Sarah Boden, director of the sustainability office at Deutsche Bank, details the challenge of incorporating sustainability data into broader data governance processes
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