Climate change

State legislators passed a bill that would leapfrog the Securities and Exchange Commission's efforts to require companies to disclose their greenhouse gases and climate-related financial risks.

Corporate controllers can play an important role in environmental, social and governance reporting as the U.S. and other countries prepare to impose new reporting requirements.

Corporations relying on carbon credits to support their green claims now face "robust and credible" proof that the vast majority of such securities aren't fit for purpose.

The cost of the IRA's uncapped tax credits and incentives is almost impossible to pin down.

The head of the board views the recently proposed standard for sustainability reporting assurance as a way to make those reports more verifiable.

The disclosures that companies make about their green credentials will be evaluated by new global audit standards that are expected to be finalized by the end of next year.

The International Auditing and Assurance Standards Board proposed new rules for providing outside assurance on a company's sustainability reporting efforts.

The European Commission adopted the European Sustainability Reporting Standards on Monday; they will take effect in 2024.

Tens of thousands of companies operating in Europe face new requirements to report their operations' climate impact.

A majority of an industry working group voted to exclude two-thirds of the emissions linked to their capital markets businesses. The accounting standard won't be mandatory.