Lobbying efforts fuel delay to first Delegated Act, potentially holding up EU’s green regulatory timetable.
Sandy Peters, Head of Financial Reporting Policy at the CFA Institute, identifies common ground in the US debate on climate-related disclosures.
Tim Mohin, chief sustainability officer at Persefoni, explains why investors and issuers should expect the Securities and Exchange Commission to act decisively.
Timeline, scope, best practice ... questions around the prospective UK sustainable disclosure requirements remain ahead of COP26.
Global Reporting Initiative Chair Eric Hespenheide is optimistic on the future of sustainability reporting standards, despite differences and deadlines.
ESRSs expected to be implemented before CSRD reporting requirements.
New European sustainable reporting regime aims to phase-in third-party verification and avoid concentration of business among top audit firms.
Securities regulators’ body publishes adoption timeline, sets sights on ESG data and ratings providers.
Commission to review standards every three years to ensure collaborative progress on international stage.
IIRC, SASB merger formalised, but “foundational layer” for globally accepted standards remains elusive.
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