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Republicans launch twin legislative offensive against US SEC

Two bills have been introduced to both US houses which would limit the mandate of the SEC to introduce its climate disclosure law

EFRAG SR TEG divided over listed SME standards

Definition of proportionality and quantitative vs qualitative disclosures debated by members

ISSB and IFRS staff not aligned on role of sustainability taxonomy to achieve interoperability

IFRS Taxonomy Consultative Group supports the board's view that it plays a key role

MEPs to ensure information on companies' ownership remains accessible

Nigeria getting ready for ISSB standards

ACCA contributing to the capacity building efforts

Council finalises position on due diligence directive ahead of trilogue

The Council of the EU has adopted its negotiating position on the Corporate Sustainability Due Diligence Directive (CSDDD). Final amendments were made to the text at a meeting of the Competitiveness Council today (1 November).

Voice of dissent on ESRS

Reasoning for one EFRAG SRB member's abstention on the first set of draft ESRS

Helping European SMEs with sustainability reporting

Accountancy Europe panellists suggest a range of digital tools and additional guidance to helping SMEs with their sustainability reporting.

TNFD leading way to biodiversity disclosures

A4S is helping develop the TNFD framework as the Business for Nature alliance pushes for mandatory biodiversity disclosures at the COP biodiversity conference

First set of ESRS sent to European Commission

The first set of European Sustainability Reporting Standards have been sent to the European Commission after months of revisions by EFRAG's sustainability reporting board