Archive

Reasons for optimism amid the climate rollback

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

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

Japan publishes sustainability disclosure standards based on ISSB

Make CSRD materiality assessments sector-specific, say German government advisers

Scrambled regs to give investors indigestion in 2025

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

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

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

Sustainability assurance: sailing a boat under construction

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