Top stories

  • Europe's ESRS for SMEs balancing act

    25 November 2024

    EFRAG highlights proportionality of LSME and VSME standards, as stakeholders call for accessible digital tools to support SME disclosures

  • Outcome of Glencore's OECD human rights complaint questions pushback of due diligence laws in UK and EU

    22 November 2024

    As UK NCP finds instances of non-compliance at a former subsidiary of Glencore in Chad.

  • Oracle rejects climate proposal on retirement fund investments

    21 November 2024

    After 5% shareholders voted in favour of report on the protection of 401(k) investments from climate-related financial risks

  • California's 'CARB-on' disclosure strategy

    20 November 2024

    Scott Wiener outlines role of California Air Resources Board in implementing disclosure legislation

  • The cost of DMA limited assurance alone is same as financial audit, conference hears

    19 November 2024

    While CSRD transposition delays create challenges for companies and auditors alike

  • EFRAG and DHL Group engage in a Paso Doble over sector specific ESRS

    19 November 2024

    While Patrick de Cambourg performs his own rendition of Nina Simone's classic

  • UK government to boost carbon credit transparency

    18 November 2024

    Consultation on six principles to enhance disclosure requirements on Voluntary Carbon Markets set for 2025

  • New Zealand extends transitional reliefs on climate disclosures

    15 November 2024

    External Reporting Board approves one-year extension to provisions on Scope 3 reporting and assurance, and anticipated financial effects disclosures

  • EFRAG approves two-part voluntary standard for SMEs

    13 November 2024

    Consisting of a basic module of disclosures for micro enterprises and a comprehensive module with additional datapoints for larger SMEs

  • ASIC sets out regulatory regime for sustainability reporting

    08 November 2024

    Draft guide open for consultation until 19 December