Climate change

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.

A sizable proportion of businesses have yet to produce an emissions reduction plan and have no plans to do so, according to a new report.

The pressure to establish an ESG reporting framework is mounting as various regulatory bodies issue guidance.

Accounting organizations and firms are making plans to attend or contribute research in conjunction with the United Nations COP28 climate change conference in Dubai this week.

Companies are finding it difficult to hire enough qualified people in the relatively new field of sustainability reporting.

Organizations are preparing themselves to comply with the SEC's climate-related disclosure rule, according to a new survey.

An investigation found significant flaws in accounting behind carbon credits from Zimbabwe-based Kariba.

The association is cautioning accountants about the risk of greenwashing when reporting on a company's environmental efforts.

The Task Force on Climate-related Financial Disclosures is seeing more than half of companies issuing at least a handful of the disclosures it recommends.

The 2022 law created two new credit delivery mechanisms, allowing governments, nonprofits and other entities to take advantage of the credits.

The Treasury Department is in the midst of writing rules for how it will distribute the measure's tax credits from hydrogen projects to low-carbon aviation fuel, but work on that guidance could grind to a halt if the government closes.

Accounting firms are getting more involved in sustainability reporting and assurance around the world, with recent global standards and record-setting temperatures spurring calls for action.