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This guidance aims to support the preparation and analysis of reports using the European Sustainability Reporting Standards. On 31 May 2024, EFRAG published the first three Implementation Guidance (IG) documents relating...more
On March 21, 2022, the Securities and Exchange Commission (SEC) proposed expansive and controversial climate disclosure rules. Two years and 24,000 comment letters later, on March 6, 2024, the SEC voted 3-2 to adopt its...more
For in scope companies, disclosures may be required as early as the reporting period for the 2024 financial year. On 22 December 2023, the Commission Delegated Regulation specifying the first set of European...more
The Commission issued its formal consultation on the ESRS with a number of proposed changes. On 9 June 2023, the European Commission (Commission) issued its formal consultation on the European Sustainability Reporting...more
On March 21, 2022, the Securities and Exchange Commission (SEC) proposed rule amendments that would “enhance and standardize” climate-related disclosures. These proposed amendments are the next step in the Biden...more
Climate change and ESG are topics that have been repeatedly addressed by regulators around the world. The Securities and Futures Commission of Hong Kong and the Monetary Authority of Singapore, for example, have repeatedly...more
SEC Commissioner Allison Herren Lee recently shared some keynote remarks at the 2021 ESG Disclosure Priorities Event hosted by the American Institute of CPAs & the Chartered Institute of Management Accountants,...more
Since 2013, investors in Exxon Mobil Corporation ("Exxon") stock have consistently shown an interest in understanding how the effects of climate change will impact their investment. Over the years, in response to these...more