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California climate bills onto the home straight
06 September 2023SB 253 and 261 face assembly vote in coming weeks after clearing the appropriations committee
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Tackling the biodiversity data deficit
06 September 2023As the TNFD prepares to release its final framework, long-standing issues remain over the availability of nature-related data
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Carbon accounting, from spend based to supplier data (but not yet)
04 September 2023Exact measurements form supplier-specific emissions are preferable but spend-based is here to stay for the foreseeable future
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FASB approves tax transparency measures
01 September 2023But tax advocates still waiting on SEC to bring in public Country by Country reporting requirements
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Regulators globally divided over which topic the ISSB should focus on beyond climate
31 August 2023While they unanimously called on the international standard setter to focus on implementing IFRS S1 and S2
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Japan continues to fly the flag for human capital
31 August 2023Japanese respondents to the ISSB agenda consultation call for social disclosures
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EFRAG piling the impact materiality pressure on ISSB
30 August 2023Calls for impact disclosures in the IFRS sustainability standards while accepting the limitations of the ISSB's investor-focused mandate
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No double materiality without assessment, no assessment without double materiality
29 August 2023A look into Puma's prep-work for CSRD and top four tips for inexperienced companies
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Teacher pension fund forcing the issue on disclosures
28 August 2023With over 2000 proxy votes this year against boards who do not meet its climate disclosure 'expectations'
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California's climate disclosure laws gathering momentum
25 August 2023Corporate support and political optimism behind SB 253 and SB 261, but committees and lobby groups continue to push back against the climate disclosure legislation package
