All disclosure articles
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News
Should investors worry about plans to cull corporate sustainability disclosures?
EU lawmakers meet today to discuss plans to further reduce the scope of CS3D and CSRD
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News
ISSB targets Scope 3 clarity in proposed IFRS S2 climate rule changes
‘It is the role of a responsible standard-setter to listen to market feedback from the earliest implementation stages,’ says ISSB vice chair Sue Lloyd
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News
ISSB research shows growing interest on human capital disclosure demands
The Board’s ongoing research has also revealed increased investor concern around workforce dynamics such as technological disruption and demographic shifts
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News
SEC moves to ditch climate disclosure rules under Trump
The US regulator’s acting chair, Mark Uyeda, described the rules as ‘deeply flawed’
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News
EU urged not to make ‘arbitrary’ cuts to sustainability disclosure rules
Nearly 100 NGOs, think tanks and membership bodies have written to Commission president Ursula von der Leyen
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News
Railpen strengthens engagement and voting commitments for 2025
Railpen has strengthened voting policy on issues such as shareholder protection and audit quality for 2025 AGM season
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News
EU should centralise ESG disclosures to cut costs for investors, says think tank
Think-tank Theia Finance Labs cites estimates that investors spend around €150,000 each year on public disclosures and €1m annually on broader reporting requirements
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News
TNFD teams up with WWF to improve nature-related corporate disclosures
WWF publishes report with own recommendations for corporate nature target setting
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Analysis
What does the climate transition plan craze mean for pension funds?
Will the move to include net-zero strategies in disclosure rules help assess portfolio companies, and will pension funds be captured themselves?
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News
UK pension schemes endorse call for policy shift to combat climate change
The call is endorsed by 35 pension schemes with assets totalling £84bn
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News
Asset managers to face challenges implementing FCA’s SDR package
FCA publishes final rules on UK SDR and investment labels, while anti-greenwashing rule omes into force
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News
ISSB to issue feedback statement, urged to tread carefully on human rights
The ISSB will prioritise support for jurisdictions applying International Financial Reporting Standard S1 and IFRS S2
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News
Institutions call for adoption of ISSB-based disclosure rules by 2025
Other asset owners calling for a speedy adoption of the standards include the UN Joint Staff Pension Fund, Now:Pensions, Allianz and North East Scotland Pension Fund
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News
ESMA’s latest guidance expected to improve transparency, says Eurosif
The forum is urging the European Commission to adopt ESMA’s recommendations to modify the SFDR Regulatory Technical Standards published in December 2023
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News
CA100+ drives reduction in corporate climate waffle, study finds
A high proportion of non-specific information – or ‘cheap talk’ – in climate commitments shows companies are not genuinely committed to significantly reducing greenhouse gas emissions
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News
ISSB to tackle biodiversity reporting, human capital disclosures
Chair Emmanuel Faber says the board’s focus remains on the informational needs of investors and the allocation of capital
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News
SEC approves long-awaited climate disclosure rule
The SEC is expected to face legal challenges as it tries to finalise the rules
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News
Companies twice as likely to disclose impacts of their operations, says CDP
This year’s CDP Non-Disclosure Campaign was supported by 288 financial institutions, with nearly €26trn in total assets
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News
Ethos reviews voting guidelines for sustainability and climate disclosures
Swiss listed companies will have to submit sustainability reports to shareholders vote from next year.
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News
Swiss government adds to climate disclosure guidelines for financial products
‘Climate Scores’ now include optional questions about products’ climate-related investment goals