The old corporate disclosure regulations, issued under former SEC Chair Gary Gensler, had never been implemented amid a spate of legal challenges.

The International Sustainability Standards Board decided during a meeting on Earth Day that it will propose a set of requirements for nature-related disclosures in the form of an IFRS Practice Statement.

Verifying environmental and social impacts is more complex than traditional financial accounting. But complexity is not a reason for retreat.

The American Institute of CPAs' Auditing Standards Board posted a work plan for 2026 through 2027 and a five-year strategic plan for 2026 through 2030.

The American Institute of CPAs' Auditing Standards Board proposed a set of updates to its attestation standards regarding sustainability and other emerging assurance issues.

The Auditing Standards Board will be proposing a set of updates to its attestation standards to address sustainability information and other assurance issues.

The International Public Sector Accounting Standards Board released a standard to help entities consistently report climate-related risks and opportunities.

The International Sustainability Standards Board issued amendments to greenhouse gas emissions disclosure requirements in IFRS S2 Climate-related Disclosures

Lengthy utility permitting times could imperil customers' tax credits if their systems aren't in place by Dec. 31.

The International Sustainability Standards Board plans to take on the activities of the Taskforce on Nature-related Financial Disclosures.

The International Accounting Standards Board and the International Sustainability Standards Board are developing standards for rate-regulated activities and carbon.

The Carbon Measures initiative will support the development of a ledger-based framework that is similar to what exists in traditional financial accounting.

Regulatory uncertainty and the rapid evolution of the field leave firms with questions about ESG advisory and assurance services

The skillsets and toolsets your firm will need to succeed in the ESG area may surprise you.

The examples show how companies can improve the reporting of uncertainties in their financial statements using climate-related examples as practical illustrations.

Auditors selected and paid by the companies they inspect can't affirm the credibility of the projects they assess, according to a research paper.

The International Ethics Standards Board for Accountants and the International Auditing and Assurance Standards Board set up technical groups for their standards.

The International Financial Reporting Standards Foundation has posted profiles of 17 of the 36 jurisdictions that have either adopted or used the disclosures.

Extreme weather events like wildfires and hurricanes could drop corporate earnings up to 7.3% by 2035, KPMG's 2025 Futures Report found.