Marking the first nationwide climate disclosure rule in the US, on 6 March 2024, the U.S. Securities and Exchange Commission (SEC) adopted rules to ‘enhance and standardise climate related disclosures’ provided by public companies.

On 18th September 2023, the Taskforce on Nature-related Financial Disclosures (TNFD) published its final recommendations for nature-related risk management and disclosure.

ESG360°’s 10 Key Takeaways following the release of the IFRS S1 and IFRS S2.