Sam Groves

Two shareholder resolutions request that the company evaluate how it can better identify and address human rights-related risks through its supply chain

No 'gold plating' and no admission of independent assurance providers in draft text

As phase 3 of the mandatory TCFD-aligned reporting regime for government bodies

Gemma Sancez Danes, member of EFRAG's sustainability reporting leadership team, outlines the key considerations for assessing sustainability-related impacts, risks and opportunities through a double materiality lens

Potential delays to requirements, on top of different approaches to assurance and penalties amongst adopters

How the sustainability consultancy approaches supporting EU clients with their imminent sustainability reporting requirements

With final document expected to be published next month