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IFRS S3 lost in translation
24 April 2025While expectations are high for the next standard, the ISSB faces "tough decisions"
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Bank of America sets the scene for disclosure resolutions at US banking giants
24 April 2025Disclosures on lobbying, energy financing and animal welfare rejected - with Wells Fargo and Citigroup set to vote on similar proposals in the coming days
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Reporting guidance not enough to fix UK's "weak and unenforceable" human rights due diligence regime
21 April 2025Despite statutory guidance to improve disclosures under the Modern Slavery Act, stakeholders demand stronger legislation on companies' human rights policies
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Investors need to upscale on sustainability engagements, Clara Barby tells IFRS conference
18 April 2025While quality disclosures are "wonderful", investors need to learn to use them, she says
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ESRS simplification workplan rejected by EFRAG SRB
15 April 2025Ten board members vote against Secretariat proposal for streamlining standards by 31 October
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EU 'stops the clock' on corporate sustainability laws
14 April 2025Council rubber stamps directive to delay CSDDD and CSRD requirements
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Trump moves against state-led climate laws
11 April 2025California climate disclosure legislation expected to be challenged under new executive order
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New German government drops national due diligence law
10 April 2025As part of coalition agreement between CDU/CSU and SPD
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The carbon market blind-spot in companies' financial statements
10 April 2025ACCA and Glasgow University highlight weaknesses in the coverage and comparability of disclosures on carbon-related instruments
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US leading the way on lobbying reporting, GRI research finds
07 April 2025As stakeholders call for improved disclosures on companies' political advocacy activities
