Climate change

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.