Launched at COP26, the success of the International Sustainability Standards Board’s climate-first approach may depend on extending beyond enterprise value.
SEC has restored the “balance of investor protection”, says ICCR CEO.
Training courses and resources filling skills gaps on path to net zero.
Stock exchange group will be supported by TPI methodology, as asset owner-led initiative expands scope of assessments.
Policymakers and voluntary frameworks view sustainability reporting through different lenses, but asset owners are pursuing greater visibility.
Division of Corporation Finance questions on materiality prove climate commitment of agency, says Jefferies.
Investor advisory committee calls for increased enforcement of disclosure rules, including in relation to the sponsor’s role.
Mandatory climate-reporting frameworks will standardise corporate disclosures, reducing reliance on third-party vendors.
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.
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