Top stories

Connectivity challenges laid bare in IASB board meeting discussions

Duplication and overlap between financial and sustainability reporting "unavoidable", for now

Home Depot confronts Domini's TNFD-related shareholder proposal labelling it as 'unnecessary'

Domini Impact Investments calls on the world's largest home improvement retailer - with more than 2,300 stores in the US, Canada and Mexico - to use the TNFD's risk management and disclosure framework to fully assess its exposure to nature-related issues

Financial accounting of net-zero commitments? Not yet, IASB says

EU Parliament approves landmark due diligence law

As Rapporteur Lara Wolters delivers call to action on implementation and follow-up legislation

Hong Kong Exchange finalises climate reporting requirements

IFRS S2 disclosure requirements to be phased in for listed companies from 2025

Demand growing for UK due diligence law

Investors, corporates and public show support for legislation to require companies to address negative environmental and human rights impacts

US Senators move to strike down SEC climate disclosure rule

Congressional Review Act resolution tabled in the Senate

ExxonMobil bites back at disclosure resolutions

And rails against shareholder advocacy groups in proxy memo

EFRAG sustainability TEG approves draft materiality assessment guidance

Including a new section on considerations for groups and subsidiaries

Unravelling influence: Proxy votes on political spending disclosures

Shareholder resolutions request more disclosures on companies' lobbying activities and political donations