What is the Corporate Sustainability Due Diligence Directive (CSDDD)?
First drafted in 2022 and recently approved by in 2024, the Corporate Sustainability Due Diligence Directive (CSDDD) aims to provide clear guidelines on how companies operating in the EU should address human rights and environmental concerns across their value chains.
California’s Climate Corporate Data Accountability Act (SB 253) Explained
In 2023, California signed SB 253, the Climate Corporate Data Accountability Act, into law. What does this mean for your organization and its GHG emissions data reporting programs?
California’s SB 261: The Climate-Related Financial Risk Act
Proposed in early 2023 and passed later that year, SB 261 is a part of California’s larger Climate Accountability Package and mandates reporting on climate-related financial risk.
The SEC’s Climate Disclosure Rule: What You Should Know
We review the who, what, where, and when of the SEC’s new Climate Rule.
CDP and ISSB Alignment: What May Change and How to Prepare
CDP is making some big updates to its questionnaire this year. How might alignment with IFRS S2 change the way you disclose, and what can you do to prepare?
The EU Corporate Sustainability Reporting Directive (CSRD) Explained
New legislation in the EU is making sustainability reporting mandatory for many companies. How might the CSRD affect your business, and what can you do to prepare for disclosure?
ISSB, IFRS S1, and IFRS S2: How Will Your Business Be Impacted?
The sustainability reporting and disclosure landscape is continuously evolving around the world.
Scope 3 Emissions Under the SEC’s Proposed Rule
In recent years, governments globally have enacted ESG-related disclosure regulations on companies that operate within their borders in an effort to increase accountability around climate risks and impacts.