Top stories

Preparing for the second phase of New Zealand's climate disclosure requirements

A review of the first NZ CS-compliant reports, as transitional reliefs are removed for the next reporting period

UN committee agrees parameters for global tax framework

In vote hailed as 'historic moment' by civil society organisations

California to delay climate disclosure implementation by six months

Under Senator Scott Wiener proposal

Nature Benchmark shows companies lagging on biodiversity disclosures

Assessment from the World Benchmarking Alliance finds poor performance on companies' disclosures of nature-related impacts and dependencies, and highlights lack of ESRS readiness amongst EU companies

'Room for improvement' on transition plan disclosures amongst UK companies

Deloitte survey of FTSE 100 listed companies finds

Shifting the needle on circularity strategy, from packaging to infrastructure

As You Sow's 2024 strategy for improving companies' recycling policies

Swiss parliament considers introducing 'Sustainable Enterprise' legal status for SMEs

Recognition would require GRI- or ESRS- 'like' reporting

UK TAC revives dynamic materiality, and is divided on SASB

So far the UK Technical Advisory Committee tentatively recommends not amending ISSB, including its investor-focused financial-materiality lens, but asks for more guidance

Democrats seek Sope 3 disclosure guidance law

Legislation introduced to require EPA to issue additional guidelines on indirect emissions

Back to ISSB baseline for Australian reporting standards