Archive

  • Reasons for optimism amid the climate rollback

    02 May 2025

    Climate disclosure rules offer a proxy for the status of sustainable finance - and it's not all bad news, writes Michael Hurley

  • ISSB proposes 'relief' from reporting some finance-related emissions

    28 April 2025

    The International Sustainability Standards Board (ISSB) has proposed changes to its standards, to permit companies to omit disclosure of Scope 3 greenhouse gas (GHG) emissions linked to derivatives, facilitated emissions by investment banks, and insurance-associated emissions.

  • Public sector disclosure standards should use double materiality, GRI says

    06 March 2025
  • Japan publishes sustainability disclosure standards based on ISSB

    06 March 2025
  • Make CSRD materiality assessments sector-specific, say German government advisers

    12 February 2025
  • Scrambled regs to give investors indigestion in 2025

    20 December 2024

    Investors must digest a diet of disparate sustainable finance regulations in the year ahead. Michael Hurley reports

  • Canada publishes 'ISSB-aligned' standards, affords flexibility on timing of disclosures

    19 December 2024

    A group of pension funds has welcomed publication by the Canadian Sustainability Standards Board (CSSB) of disclosure standards it says are aligned with international standards - but the CSSB drew criticism for giving flexibility on timing of disclosures.

  • China and India join 31-member network for ISSB adoption in emerging markets

    18 December 2024

    China and India are among 31 jurisdictions to join a newly launched network to support adoption of International Sustainability Standards Board (ISSB) standards in emerging markets.

  • UK expert committee submits final ISSB adoption recommendation

    18 December 2024
  • Sustainability assurance: sailing a boat under construction

    12 December 2024

    The cost of gaining assurance, data quality and the need for subjective judgments could limit the usefulness of sustainability assurance, Michael Hurley writes