Climate change

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.

The board is proposing to create an XBRL version of its recently released ESG standards.

Companies have been doing more reporting on their corporate social responsibility efforts, but that's especially the case when there's a new chief executive in place.

The International Organization of Securities Commissions officially approved sustainability and climate disclosure standards from the International Sustainability Standards Board.

The Association of International Certified Professional Accountants unveiled a new educational report on climate resilience, the fourth in a series.

With increasing demands for sustainability reporting and climate-related disclosures, companies pursuing deals need to vet their potential targets more closely.

Companies that buy offsets from the voluntary market now have guidelines to inform what they can and can't claim about the credits.