Investments

Strongly governed firms outperform their peers on a wide variety of metrics.

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.

Hedge funds and private equity firms will have to disclose more about their fees and face new restrictions from the Securities and Exchange Commission on giving investors special treatment.

The Securities and Exchange Commission adopted new rules and amendments aimed at tightening the regulation of private fund advisors.

Distinct tax treatments have historically separated the ETF and mutual fund categories, with the former able to avoid capital-gains levies.

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

The administration could phase in some requirements in a bid to nurture a nascent industry critical to decarbonizing industrial operations.

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.