Archive

  • SEC poised to unveil hotly anticipated climate rule

    29 February 2024

    The US Securities and Exchange Commission (SEC) is to unveil its hotly anticipated climate rule next week, when commissioners will vote on adoption of the file.

  • SEC dropping Scope 3 disclosure requirement will not prevent legal action, lawyer warns

    26 February 2024

    The US Securities and Exchange Commission (SEC)'s reported plan to drop a requirement that would require publicly listed companies to disclose value chain emissions will not protect the government agency from legal action, a lawyer has said.

  • Sustainability assured?

    15 January 2024

    Are organisations ready for regulators' demands for independent assurance of sustainability disclosures, and are investors ready to reward companies providing assurance, Michael Hurley asks

  • SEC delays hotly anticipated climate disclosure rule ... again

    08 December 2023

    The US Securities and Exchange Commission (SEC) has again delayed the adoption of its climate disclosures rule, to push back a final decision until April next year.

  • Net zero targets can oblige progress reporting in financial accounts, says IASB committee

    30 November 2023

    Setting net zero commitments can oblige companies to report their performance against climate targets under existing financial accounting standards, according to the International Accounting Standards Board (IASB) interpretations committee.

  • MFA warns SEC against repeating SFDR 'pitfalls'

    07 November 2023

    The Managed Funds Association (MFA) has urged the US Securities and Exchange Commission (SEC) to update its proposed system for the categorisation of sustainability funds to avoid similar "pitfalls" to the EU's Sustainable Finance Disclosure Regulation (SFDR).

  • SEC's Gensler warns against legal challenge to climate disclosure rules

    27 October 2023

    US companies will follow overseas climate reporting rules if an update to the Securities and Exchange Commission's (SEC) climate rule is overturned in court, the regulator's head warned.

  • US SEC adopts fund naming rules to tackle greenwashing

    21 September 2023

    The US Securities and Exchange Commission (SEC) is to require funds claiming environmental, social and governance (ESG) characteristics to prove they invest in line with the claim, under changes to its Names Rule designed to "prevent misleading or deceptive investment fund names".