Sam Groves

Finance for Biodiversity issues new nature target setting framework for investors

IFRS Foundation issues digital taxonomies guide for regulators

Nike under investor pressure on supply chain due diligence

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

German government adopts draft CSRD transposition law

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

TNFD and GRI issue interoperability mapping

European Commission answers FAQs on CSDDD

IASB proposes amendments to IFRS 19

UK sets out climate strategy reporting requirements for public sector bodies

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

Webinar: recommendations for a CSRD-compliant double materiality assessment

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

CSRD transposition delays add to complexity

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