Top stories

Teacher pension fund forcing the issue on disclosures

With over 2000 proxy votes this year against boards who do not meet its climate disclosure 'expectations'

California's climate disclosure laws gathering momentum

Corporate support and political optimism behind SB 253 and SB 261, but committees and lobby groups continue to push back against the climate disclosure legislation package

EFRAG's application guidance, help or hindrance?

Materiality and value chain documents helpful for first time adopters but lack immediate practical value for the biggest companies, SRB members argue

Materiality implementation guidance goes under EFRAG SRB's microscope

Board members broadly supportive of document, with caveats on some points on substance and some editorial considerations

IASB set to introduce SME deferred tax reporting relief

Board votes to ballot on introducing accounting relief for Pillar Two-related deferred taxes

Puma's time trial on supply chain data

Sportswear giant is condensing its value chain sustainability reporting process into a year to prepare for ESRS reporting in 2025

Will EFRAG need to issue guidance on its double materiality guidance?

Draft implementation guidance to be discussed at next board meeting, Corporate Disclosures analyses key points for discussion

AI 'superpowers' for sustainability teams

Companies increasingly using machine learning to help with reporting but concerns over AI remain a barrier to widespread adoption

ISSB agenda consultation reignites 'investors' need' debate

As stakeholders call for ISSB to broaden scope of materiality to include impact

New Zealand going alone on climate assurance?

XRB publishes its own GHG assurance standard and says it is not proposing to adopt ISSA 5000