Archive

Direction of travel on sustainability reporting clear, though puzzle still being pieced together

Kristina Wyatt, ex-SEC lawyer and chief sustainability officer at Persefoni, discusses sustainability reporting from California to the US SEC, and from the ISSB to EFRAG

Persefoni guide on CSRD

Reporting under the US climate disclosure rule

And how it compares to reporting under the ISSB standards and California's legislation

Persefoni guide on US climate rule

Legal implications of US climate disclosures rule

And compliance with CSRD and California laws

Persefoni: Risks of non-compliance with SEC disclosure rule

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

Persefoni: Only 6% companies obtaining reasonable assurance on climate disclosures

Persefoni guide on mandatory carbon disclosures

Former SEC counsel predicts US disclosure rule for human capital

But political division could prove challenging for regulator once again