Climate change

The board plans to open discussion for future priorities on biodiversity, human capital, human rights and integration in reporting.

Recently released guidance can help with establishing effective internal controls over such reporting.

The board will initially allow companies to focus on disclosures around climate when they issue reports based on the ISSB's first two draft standards.

The Global Reporting Initiative released a report urging companies to take a due diligence approach in their sustainability efforts.

Deloitte announced the launch of GreenLight Solution, an enterprise decarbonization Software as a Service (SaaS) solution.

Companies are getting ready for the Securities and Exchange Commission to finalize the climate-related disclosure rule it proposed last year.

The vote was 50-46 to end a rule that allows retirement plans to weigh climate change and other environmental, social and governance issues in their investment decisions.

Once a distant dream, a worldwide framework for reporting is now being enthusiastically pursued by prominent players.

IOSCO has suggested it would be unreasonable to penalize companies that aren't immediately able to get the data they need to report their complete carbon footprints.

Net zero pledges made by some of the world's largest corporations fall far short of the progress required.