The Taskforce on Nature-related Financial Disclosures has published a discussion paper setting out draft guidance on nature transition planning for corporates and financial institutions developing and ...

On 16 May 2024, the government published updated guidance regarding the UK Sustainability Disclosure Requirements (SDR) framework. The SDR was first set out in Greening Finance: A Roadmap to ...

The IFRS Foundation has published a new guidance document outlining the disclosures related to an entity’s climate-related transition. It includes transition plans, under IFRS S2, as part of its ...

Companies need sound planning to reduce their emissions and deal with the transition to a more sustainable economy. Disclosing such plans is key for effective capital allocation and risk management.

The International Accounting Standards Board released a revised practice statement on management commentary to achieve better global alignment, while its parent, the IFRS Foundation, released guidance ...

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2024 has been a pivotal year for climate, marked by record-breaking hurricanes, devastating floods, and the looming milestone of surpassing the 1.5°C warming threshold, a benchmark set by the Paris ...