Climate change

The Carbon Disclosure Project and the Global Reporting Initiative plan to deepen their collaboration.

Some 30 jurisdictions are making progress on introducing international sustainability standards in their legal or regulatory frameworks.

The International Auditing and Assurance Standards Board is preparing for the adoption of its International Standard on Sustainability Assurance 5000 early next year.

The International Public Sector Accounting Standards Board released a draft version of a sustainability reporting standard for use by governments around the world.

The new regulatory environment has faced legal challenges, creating uncertainty for companies and auditors.

Despite the focus, however, most audit plans don't currently prioritize the risks, according to a new report from the Institute of Internal Auditors.

CPA firms are perfectly positioned to provide advisory and assurance services on ESG reporting, given their infrastructure around audit quality, independence requirements, and professional development.

Climate change remains a top issue for global business leaders in the C suite, according to a report by Deloitte.

Unlike the U.S., where the federal government can offer tax breaks, EU taxation rests with member states, leaving the bloc to work largely through loans and grants.

The International Accounting Standards Board published a consultation document with eight proposed illustrative examples to show how companies could apply International Financial Reporting Standards when reporting the effects of climate-related and other types of uncertainties in their financial statements.

The majority of large public companies are now reporting environmental, social and governance information, while turning to auditing firms and other providers for assurance to vet the data.

The Biden administration unveiled a framework that includes principles to help ensure the trading regimes deliver real emissions reductions.

It's logical that accounting and finance will be essential to complying with Europe's new ESG reporting requirements.

Reliable data is the foundation of effective climate-related disclosures, and audit and tax professionals' experience is essential in supporting this data's integrity.

The SEC's guidance is a part of a much broader movement as the U.S. strives to catch up with Europe.

It's crucial to understand the impact businesses have on the environment — and accounting for carbon emissions is a fundamental step.

Deloitte auditors have been turning their attention to climate risks affecting clients who need to deal with a growing array of regulations and laws.

The Securities and Exchange Commission has temporarily stayed its climate-related disclosure rule amid a rash of lawsuits.

A federal court has temporarily halted the Securities and Exchange Commission's climate-related disclosure rule in response to a lawsuit from a pair of fracking companies.

A divided Securities and Exchange Commission approved a new rule to require companies to provide climate-related disclosures, but scaled back the original proposal.