Companies

As final rule rows back significantly on corporate emissions disclosures, big investors express cautious optimism, while others, including SEC commissioner Crenshaw, lament what could have been.

Former SEC lawyer Kurt Gottschall tells RI that a change in government would bring ‘significant pressure to wipe the climate disclosure rule off the books’.

It will gradually phase in Paris-aligned transition plan requirements, with the first set of exclusions expected in April.

Workers' 401(k) funds voting against shareholder resolutions at employers on issues including freedom of association, working conditions.

Investor backed "100% of human-rights related" proposals at US firms in 2023, as Church Commissioners and HSBC AM target management on issue.

Carbon Tracker assessment of 140 of the world’s largest emitters found climate overlooked in 80 percent of audits.

The Swedish government has put forward a package of reliefs for companies that would delay the first reporting cycle to January 2025.

ICMA says the area is one to watch as it publishes paper on transition finance in bond markets and proposes integrated transition plan framework.

French asset manager will also seek disclosure around policy advocacy as part of transition plan assessment.