Climate change

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.

The Securities and Exchange Commission will force companies to disclose their greenhouse gas emissions for the first time, but watered down a key requirement.

The Securities and Exchange Commission has scheduled a meeting on its long-awaited climate disclosure rule.

Most companies are providing some disclosures about their sustainability efforts, but not as many are getting assurance on their numbers from auditing firms.

The Global Reporting Initiative published a major update to its standard for disclosing impacts on plant and animal species.

Investors must account for the impact of transition risks on existing investments, including potential costs to remediate or decommission assets that would otherwise remain productive.

CEOs are increasingly enthusiastic about deploying generative AI technology like ChatGPT as part of their strategic plans, but they're wary about climate change and regulations, according to a new survey by PricewaterhouseCoopers.

In the quest for enhanced corporate sustainability, the integration of innovative technologies is ushering in a new era of reporting capability and transparency.

The International Financial Reporting Standards Foundation trustees reappointed Emmanuel Faber to serve a second term as chair of the International Sustainability Standards Board through the end of 2027.

The hub will support use of the International Sustainability Standards Board frameworks for disclosing climate risks.