Regulation
NEWS: Internal audit, 13 March, 2024
Industry body opens consultation on internal audit code of practice
Code addresses need for ‘robust, competent and appropriately resourced internal audit’, according to the Institute of Internal Auditors.
NEWS: Parker Review, 11 March, 2024
FTSE 250 warned to ‘review’ approach to ethnic minority target
Board representation in FTSE 100 has improved, but many listed firms are lagging behind, the Parker Review reveals.
NEWS: Climate disclosure, 8 March, 2024
SEC votes in new US climate risk disclosure rules
The US regulator-approved rules mean companies must make extensive new disclosure on “material” climate change risks.
NEWS: Sustainability reporting, 8 March, 2024
EU negotiates in bid to pass sustainability directive
After the Corporate Sustainability Due Diligence Directive vote was delayed, Belgium has come up with proposed revisions.
NEWS: Climate disclosure, 5 March, 2024
US regulator to vote on new climate disclosure rules
The level of materiality in the new regulations from the Securities and Exchange Commission remains to be seen.
COMMENT: Corporate Sustainability Due Diligence Directive, 28 February, 2024
A fragmented future for sustainability in Europe?
As the Corporate Sustainability Due Diligence Directive stalls, we must navigate a more complex and costly ESG landscape.
COMMENT: Corporate Sustainability Due Diligence Directive, 26 February, 2024
One key move that will boost corporate sustainability
An efficient mechanism for hearing complaints and redressing grievances is a powerful tool for governance and human rights due diligence.
NEWS: Sustainability due diligence, 22 February, 2024
Campaigners push for progress on due diligence law
Germany urged to rethink its stance on the recently delayed Corporate Sustainability Due Diligence Directive.
NEWS: Corporate due diligence, 12 February, 2024
EU delays vote on corporate due diligence law
There are fears the European Council may not gain the required votes to pass the Corporate Sustainability Due Diligence Directive.
NEWS: Financial regulation, 9 February, 2024
Changes to London listings ‘expose investors to undue risk’
FCA proposals will ‘roll back’ governance and mean ‘weaker voting rights’, writes global investor stewardship body.