Topic

Sustainability Reporting Standards

The standard-setting bodies and frameworks that define what companies must disclose about sustainability and climate matters, and how those definitions relate to financial accounting concepts.

Current clusters

leadership1 publisher

Sixteen Republican AGs sent four accounting firms thirty-eight document demands over climate disclosure

The August 24 letter to Deloitte, EY, KPMG and PwC copies the SEC's chairman and its enforcement director. Two authors who come at climate policy from opposite directions say its independence theory refutes its own benchmark.

Publishers:corpgov.law.harvard.edu

Reality

Evidence52
Adoption: Insufficient
Hype gap+18
Incentives65
Confidence46