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Challenges for the adoption of the ISSB standards

ISSB standards to be effective January 2024

IOSCO ready to start independent assessment of IFRS S1 and IFRS S2

ISSB to include GRI and ESRS in IFRS S1 sources of guidance

With only one board member opposing the inclusion

Data collection challenge for EU banks

Call for greater guidance to help banks collect data from their clients for ESRS compliance.

Biden's contractor disclosures rule proving divisive

Contractors and stakeholders split on proposed rule to require climate disclosures from US federal contractors

Momentum building behind making country-by-country tax reporting public

Shareholder resolutions and national regulations are pushing for companies to publicly disclose their taxes and business activities in every country

ISSB to vote on GRI and ESRS inclusion in IFRS S1's sources of guidance

Corporate Disclosures provides its polling forecast

Challenges of drafting a mining standard

Noora Puro, manager of the GRI sector program, outlines the most contentious issues she faced when drafting the standard.

Work in progress for EU mining, quarrying and coal standard

Materiality approach and level of disaggregation slowing EFRAG's development of the sector-specific standard

Former SEC counsel predicts US disclosure rule for human capital

But political division could prove challenging for regulator once again