Companies

As tax rises up the agenda of responsible investors, Jaime Boswell and Natasha Turner outline how to spot good practice and which red flags to engage with.

EU watchdog also urges 'full transparency' on double materiality process.

AFM welcomes voluntary assessments ahead of CSRD deadline, sets out guidance for firms to ensure high-quality reporting.

Hiding behind perceived data gaps prevents progress and creates transition risks for investors, says TNFD co-chair David Craig.

Proposed three-year safe harbour from private litigation 'not necessary', observers say.

It comes after China proposed a 'unified national system' for ESG disclosures.

AASB signals plan to adopt IFRS S1 on voluntary basis, following pushback from local finance sector and global investors to align with ISSB standards.

Update comes in wider draft package setting out stricter sustainability reporting rules for Swiss corporates.

There is a fundamental problem in the idea of science-based targets for individual companies, writes Simon Glynn.

UK manager set to sell Glencore from sustainable funds and workplace pension offering, cites breaches of engagement red lines.