topic: disclosures

The influential Network for Greening the Financial System has become the latest body to suggest that regulators may need to scrutinise companies’ climate transition plans so they...

The EU’s proposed sustainability reporting rules “set a high bar” and will “drive development of other frameworks globally”, according to an HSBC note following Efrag’s...

New Zealand is proposing its forthcoming corporate climate disclosure rules will require only that firms set out the risk to firms from climate change rather than...

As accounting standards-setter IFRS’s International Sustainability Standards Board works on creating a new ESG reporting framework that is as widely accepted – and as widely...

Despite some progress, the work around defining and improving sustainable investment ignores developing markets’ reality Even in the midst of a global pandemic, sustainable investing...