Mary Foley covers ESG & sustainability regulation ... of corporate sustainability on a global basis. The International Financial Reporting Standards (IFRS) Foundation’s International ...

IFRS is not used in the United States ... While the EU does include social as part of their ESG reporting standards, the pending sustainability reporting standards from the US Securities and ...

Growing pressure from stakeholders has catalysed the development of comprehensive sustainability reporting standards, ...

Rules under the International Financial Reporting Standards (IFRS ... requirements with IFRS 9 for financial instruments with ESG-linked features. – IFRS 9: Financial Instruments resolves ...

Businesses worldwide have made bold net-zero pledges in recent years, promising to cut or offset their greenhouse gas (GHG) ...

Presented in a quarterly format, the calendar identifies key reporting deadlines and release dates for ESG frameworks, standards, rating and ranking questionnaires, and assessments, as well as ...

As we enter 2025, the mining industry grapples with a rapidly evolving and polarizing environmental, social and governance ...

In this alert, we reflect on recent climate reporting updates and analyze expectations for 2025 that are relevant for ...

The Corporate Sustainability Reporting Directive (CSRD) came into being on 5 January 2023. What does this mean?

The Securities Commission Malaysia (SC) has released ‘Navigating the Transition: A Guide for Boards’ (Board Guide), a ...