Sam Groves

Reporting under the US climate disclosure rule

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

EFRAG releases unofficial translations of draft VSME standard

Wolters Kluwer: Hurdles to effective ESG reporting

BP releases 2023 sustainability report

EU member states approve CSDDD

Compromise reached with Italy and France, with requirements and scope watered down in final text

Sierra Club sues US SEC over climate disclosure rule

Environmental advocacy group claims watered-down regulation fails to protect investors

PwC: Pitfalls of a double materiality assessment

IASB proposes improvements to acquisitions reporting

BDO guide on US SEC climate rule

EFRAG issues 2023 conference summary report