Archive

SEC climate rule faces new legal challenge

Two fracking companies have brought a new legal challenge against the Securities and Exchange Commission (SEC)'s climate rule.

SEC stumbles into battleground of climate materiality

Letting companies decide whether emissions are material to their business opens the door for disputes, writes Michael Hurley

Republican states sue SEC to block climate rule

SEC adopts watered down climate rule in landmark moment

The US Securities and Exchange Commission (SEC) has approved a landmark rule on climate-related disclosures, although it watered down elements of it, including no longer requiring disclosures on Scope 3 greenhouse gas (GHG) emissions.

SEC poised to unveil hotly anticipated climate rule

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

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?

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

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.

COP28: Zambia to welcome first green bond in December

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

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.