Standards

The latest developments in sustainable finance: Hong Kong to explore adding new environmental objectives to taxonomy; Equileap updates race and ethnicity dataset for S&P 500 firms.

Slower pace of standard setter's work on human capital should not be interpreted as a sign it is less important, says vice-chair.

ISSB’s consultation on SASB standards also saw investor feedback on human capital and methane disclosures.

New exemptions criticised by Sustainability Reporting Board members, as final ESRS simplifications to be published next week.

The latest developments in sustainable finance: Investor groups file lawsuit to block Texas proxy law enforcement; Norway appoints committee to evaluate sovereign wealth fund's ethical framework.

Technical measures relating to ESRS, SFDR, ESG ratings rules and green bond standard are set to be deprioritised in latest push to cut red tape.

Investors back ESRS datapoint reduction proposed by EU standards body, call for further alignment with ISSB.

Materiality debate reignites, as IFRS Foundation says it has been given ‘limited opportunities’ to engage on proposed revised ESRS.

Paul Atkins said 'specious and speculative issues' should not divert attention from financial accounting standards.

Regulators say jurisdiction is taking more ‘targeted and proportionate’ approach to reduce burden for small and medium-sized companies.