-
Japan issues draft sustainability reporting standards
04 April 2024IFRS S1 and S2 incorporated, with additional jurisdiction-specific disclosures
-
Monetising impacts, a useful but inexact science
04 April 2024The benefits and challenges of converting outward impacts into financial value
-
Wheels in motion: Australia's climate disclosure regime falling into place
28 March 2024Legislation introduced in Parliament, consultation on reporting standards now closed, and framework for assurance requirements issued
-
Nigeria issues ISSB adoption roadmap
26 March 2024Reporting requirements to be phased in, with transitional reliefs, until 2030
-
New world order for global tax
26 March 2024Work on the UN convention on international tax is underway, but where does this leave the OECD?
-
ISSB Standards architecture: blueprint shows SASB as building foundations for next development phase
25 March 2024Board members revealed the cornerstones of the ISSB's edifice at Frankfurt's March meeting. SASB Standards would serve as structural pillars underpinning both thematic and industry-based standards, as well as the implementation of S1 and S2
-
CSDDD, past present and future
21 March 2024Dominique Potier, French MP and rapporteur of the French due diligence law, talks to Corporate Disclosures of the context in which the CSDDD comes about, and the steps ahead
-
US Court of Appeals pauses SEC climate rule
20 March 2024Energy companies' petition for administrative stay granted by circuit judges
-
EU one step closer to Due Diligence Directive
19 March 2024Parliament Legal Affairs Committee approves renegotiated CSDDD text
-
Reporting under the US climate disclosure rule
19 March 2024And how it compares to reporting under the ISSB standards and California's legislation
