The EU has delayed full implementation of sustainability reporting by two years, giving a glimpse at the complexity of the task facing the SEC in adopting US standards

The Corporate Sustainability Due Diligence Directive, which expands businesses’ liability in climate change and human rights, has met strong opposition from Germany.

Many important events related to the climate have occurred in China over the last year or so. The country has dealt with floods, droughts and a summer heatwave, all exacerbated by climate change. Yet the renewable energy and electric vehicle sector have both continued to thrive, and a voluntary carbon market has restarted. On the other hand, coal consumption keeps rising. Here, China Dialogue editors take a look at China’s most important recent climate-related developments. We find that, amid challenging

Investors are overwhelmingly supportive of new sustainability-related reporting regulations such as the EU’s CSRD and U.S. SEC’s new climate reporting rules, with the vast majority believing high quality ESG data will enable better investment decisions, according to a new survey released by business data and reporting solutions provider Workiva. While investors are strongly in favor of the new ESG reporting rules, however, many companies are anticipating challenges in complying with the new sustainability reporting obligations, the study found. For the