The EU has resisted US complaints, stating that its rules framework and regulatory autonomy are not ‘up for negotiation’.

Is Amanda Blanc too busy?; executive pay gets a US boost; African Voice for Directors’ certification; EU green rules create discord.

While the move is welcomed by many, some fear that it risks undermining ‘double materiality’ principle in European reporting.

Upcoming negotiations provide new opportunity, after the one lost by the EU in revising its due diligence directive, says law professor.

A third of companies out of scope of the streamlined CSRD ‘may still use it’ to make disclosures, says new estimate.

Directors create risk by using AI; a new phase of diversity in the US; UK publishes sustainability standards; EU firms ‘deprioritise’ ESG.

Stakeholder pressure, business value and ethics could fill the obligation shortfall left by the omnibus process, suggests business professor.

European Parliament reduces sustainability reporting scope; FRC advises on UK Corporate Governance Code… and issues assurance standard.

A letter highlights the potential legislative breaches that could occur via the ‘omnibus’ process of revising the CSRD and CSDDD.

EY finds burnout among boards; the EU’s omnibus stalls; UN warning on human rights; internal audit ‘has place in telecoms code’; shared surnames improve business.