Standards

Democrat financial officers write to credit rating agencies - Parnassus questions SEC's climate rule claim - RLAM warns of increasing divergence on transition alignment.

Firms to disclose material climate risk and opportunities to retail investors in move regulator estimates will save £20 million annually.

Market feedback also addressed EU sustainability standard's exemptions for investment assets and other reporting reliefs.

Global standard setter hopes ISO 32212 will help ‘close the gap between climate ambition and action’.

EU due to finalise sustainability reporting framework by end of June after opting against endorsing compliance measures with ISSB.

India's rigorous ESG reporting regime has solved disclosure architecture problems discussed in London and Brussels, writes Gaurav Singh.

Jurisdictions adopting ISSB expected to breach 50 in 2027, says chair Emmanuel Faber in Beijing speech.

A last-minute proposal to align EU standards with the ISSB risks reshaping the European model of sustainability reporting, writes Frédéric Ducoulombier.

Praise for 'pragmatism' balanced by disappointment at 'missed opportunity to show leadership' on nature-related disclosures.

Options to develop standalone nature standard or add nature to existing standards should be dropped to 'minimise disruption' to adoption of S1 and S2, board told.