Investments

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.

The SEC's recently finalized rule on private fund advisors will impose new requirements.

The trend toward digitization of government data has been affirmed as a priority by the passage of recent legislation.

The International Federation of Accountants issued a call to action to the G20 finance leaders urging them to focus more on sustainability as a way to achieve the United Nations' Sustainable Development Goals.

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.

Basis Climate introduced a digital exchange where companies can buy and sell renewable energy tax credits like the kind offered under the Inflation Reduction Act.

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.

He reiterated that American officials must be able to review the audit papers of Chinese companies that trade in the U.S.