Archive

Canada regulator's guidance muddies waters on legality of net-zero plans, says accounting body

Guidance from Canada's Competition Bureau on how regulation of environmental claims such as net-zero plans will be enforced has "not mitigated the issues created by the legislation ... in fact it may have exacerbated them," according to an accounting body.

Japan publishes sustainability disclosure standards based on ISSB

PCAF's guidance to set 'guardrails' for avoided emissions claims

Forthcoming guidance from the Partnership for Carbon Accounting Financials (PCAF) will set "guardrails" for financial institutions' claims of greenhouse gas (GHG) emissions their investments 'avoid' - but corporate standard setters also need to act on the topic, PCAF's technical director said.

Nature reporting's bias to financial materiality focus 'is a problem'

Most nature-related financial reporting has a bias of focusing more on the business impacts of nature loss than companies' impacts on biodiversity, Environmental Finance's Natural Capital Investment EMEA 2025 conference in London has heard.

Mirova invites collaboration on measure combining 'avoided' and reduced GHG emissions

Mirova has launched a 'call for expressions of interest' to help it create a measure of company climate performance that includes 'avoided emissions' as well as reduction of greenhouse gas (GHG) emissions and carbon credits.

Does the EU's Omnibus reduce transition planning to a publicity exercise?

Experts are divided over what a change in wording in the Corporate Sustainability Due Diligence Directive means for climate transition plans, Michael Hurley reports

EU Omnibus: Dropping sector-specific standards 'gives away power to ISSB'

The EU's decision to abandon sector-specific standards for its Corporate Sustainability Reporting Directive (CSRD) "gives away power" to the International Sustainability Standards Board (ISSB), according to law firm Frank Bold.

EU Omnibus: Investors left to ask what corporate reporting cuts mean for SFDR

Investors face a waiting game to know whether cuts to corporate reporting will leave them short of the information they need under the Sustainable Finance Disclosure Regulation (SFDR), with the result of a review of the latter not expected until the end of this year.

EU Omnibus: 'Investors will be left in the dark' by CSRD cuts, voluntary taxonomy reporting

Proposals to require only the largest companies to report on the EU taxonomy and to cut the scope of the Corporate Sustainability Reporting Directive (CSRD) have fuelled concerns that investors will be deprived of sustainability data, as the EU unveiled its controversial 'simplification' package.

EU Omnibus: A turning point for supply chain due diligence

Simplification should not come at the cost of weakening due diligence mandates, which are essential for long-term competitiveness, writes Alexandra Mihailescu Cichon