Archive

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

EY: Sustainability reporting in Japan

OECD developing mining due diligence handbook

Bristol Myers Squibb releases 2022 ESG report

Sustainit: Benefits of sustainability reporting for SMEs

FASB updates standards on joint venture formations

Dynacor releases 2022 sustainability report

CDP integrates GFANZ guidance into platform

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