Archive

Disclose now on climate to lay ground for nature reporting, Aussie regulator says

EU Commission puts call out for natural capital and circular experts

ESRS for specific sectors and non-EU companies delayed by two years

Companies weigh delaying preparations for SEC rule in face of legal uncertainty, lawyer says

Uncertainty surrounding the outcome of legal action challenging the Securities and Exchange Commission (SEC) climate disclosure rule is causing some US-listed companies to consider pausing their preparations for compliance, according to a lawyer.

SEC climate rule built to survive legal challenges, says former counsel

The US Securities and Exchange Commission (SEC)'s final climate rule was built to withstand legal challenges that seek to block it, and stands a good chance of doing so, according to a former senior counsel at the agency.

Financial accounting of net-zero commitments? Not yet, IASB says

A decision on whether net-zero commitments should be recognised under IAS 37 lays bare an expectation gap between backward-looking financial accounting and forward-looking sustainability perspectives. Vincent Huck reports

EU looks to UK, US policies, with no clear way forward for SFDR

The European Commission is monitoring developments such as anti-greenwashing rules and sustainability labelling schemes in the US and UK as it mulls how it can improve the Sustainable Finance Disclosure Regulation (SFDR).

Taxonomy users told to get creative to maximise its transition planning potential

The EU taxonomy of sustainable activities can help formulate climate transition plans in ways it is currently not being widely used, according to members of a European Commission-mandated expert group.

ISSB to work on biodiversity disclosures

The International Sustainability Standards Board (ISSB) will launch a research programme on biodiversity disclosures, with a view to potentially working on a standard.

US lawmakers approve bill seeking to block SEC climate rule