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Climate disclosures remain a work in progress, (various) 2024 studies find
26 December 2024Surveys find improvements in emissions reporting but weaknesses apparent in financial effects, scenario analysis and transition plan disclosures
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Implementing CSRD: where pragmatism meets compassion
23 December 2024Preparers feel the 'no pain, no gain' mantra
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EFRAG takes tentative step on non-EU standards
19 December 2024Approval of exposure draft delayed, with SRB set to renew discussions in January
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Germany calls for two-year delay to CSRD phase-in
18 December 2024In list of eight recommendations for simplification sent to new European Commissioners
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New Zealand developing new proportionality measures for climate reporting requirements
17 December 2024Government seeks feedback on threshold and liabilities, whilst XRB proposes differential disclosures
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Court overturns Nasdaq's diversity disclosure rule
16 December 2024Rules SEC did not have authority to approve reporting requirements on board-level diversity
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ESMA proposes phase-in and delay for ESRS digital tagging requirements
13 December 2024Stakeholders, both supportive and critical of CSRD, bemused at the prospect of delay
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Texas Court puts breaks on US Corporate Transparency Act
12 December 2024Provision national injunction prevents enforcement of beneficial ownership reporting requirements
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Swiss government proposes climate reporting overhaul
12 December 2024As part of broader shift to align disclosure requirements with CSRD
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ISSB adoption, the myth and the reality of "momentum"
12 December 2024A tale of a sprinting snail in a fragmented landscape
