Archive

Sustainability assurance: sailing a boat under construction

The cost of gaining assurance, data quality and the need for subjective judgments could limit the usefulness of sustainability assurance, Michael Hurley writes

No fines for non-compliance in first year of California climate reports, regulator says

Hong Kong sets timeline for ISSB adoption

Hong Kong's government has launched a 'roadmap' for the adoption of International Sustainability Standards Board (ISSB)-aligned disclosure standards, with full adoption "no later than 2028" for all 'large publicly accountable entities'.

Ethics standards for sustainability assurance approved

PCAF consults on avoided emissions and expected reductions methodology

Spanish companies told to prepare CSRD reports despite country not transposing rules

COP29: Accounting association pushes countries to adopt ISSB standards

Acciona: Scope 3 metrics should be 'action-oriented'

Spanish infrastructure conglomerate Acciona argues that Scope 3 emission metrics should be "revisited" to focus on securing actions rather than just satisfying reporting to make them more usable and impactful.

CaixaBank to launch innovative 'sustainable supply chain finance' product

Spanish lender CaixaBank is preparing to launch an innovative 'sustainable supply chain finance' (SSCF) product in the "near future" which is focused on the environmental, social and governance (ESG) performance of the suppliers not the buyers.

World-first disclosure standards for public sector climate reporting unveiled

World-first disclosure standards for public sector climate-related disclosures have been unveiled, which it is hoped could vastly improve data available to institutional investors in government debt.