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EFRAG publishes new technical explanations

EFRAG publishes new technical explanations

On 26th July 2024, the European Financial Reporting Advisory Group (EFRAG) published 23 new Explanations to respond to stakeholders’ technical questions on the ESRS to questions submitted via the EFRAG…

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OSHA Publishes Standard of Interpretation Determining Whether an Employee’s Death Would Be Work-Related When Involved in a Motor Vehicle Accident

OSHA Publishes Standard of Interpretation Determining Whether an Employee’s Death Would Be Work-Related When Involved in a Motor Vehicle Accident

On June 12, 2024, the Occupational Safety and Health Administration (OSHA) published a letter of interpretation determining if an employee’s death would be work-related when involved in a motor vehicle…

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EPA Proposes Changes to Emission Standards Under Clean Air Act

EPA: Proposes Changes to Emission Standards Under Clean Air Act

The EPA is proposing amendments to the New Source Performance Standards (NSPS) and National Emission Standards for Hazardous Air Pollutants (NESHAP) under the Clean Air Act. The proposed amendments will…

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Interoperability Guidance between ISSB-ESRS Standards Published

Interoperability Guidance between ISSB-ESRS Standards Published

On 2nd May 2024, the joint interoperability guidance between the International Sustainability Standards Board (ISSB) and the European Commission, alongside EFRAG was published. It aligns the European Sustainability Reporting Standards…

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Support for the Implementation of ESRS for Large Companies

Support for the Implementation of ESRS for Large Companies

On 31 May 2024, EFRAG published 3 Implementation Guidance (IG) documents for the European Sustainability Reporting Standards (ESRS). These documents, shaped by public feedback, aim to help large companies with…

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Nachhaltigkeitsberichterstattung

Sustainability reporting standards: new time limits for the adoption of delegated acts by the Commission

By Directive (EU) 2024/1306, new time limits for the adoption by the European Commission of sustainability reporting standards for certain sectors and for certain third-country undertakings are established. Consequently, article…

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OSHA Amends Hazard Communication Standard to Align with UN’s Globally Harmonized System

OSHA Amends Hazard Communication Standard to Align with UN’s Globally Harmonized System

In the May 20, 2024 issue of the Federal Register, the Occupational Safety and Health Administration (OSHA) issued a final rule amending the Hazard Communication Standard, 29 CFR § 1910.1200,…

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EPA Adopts Revisions and Confidentiality Determinations for Petroleum and Natural Gas Systems Under the GHG Reporting Rule

EPA Adopts Revisions and Confidentiality Determinations for Petroleum and Natural Gas Systems Under the GHG Reporting Rule

As of January 1, 2025, new requirements will take effect for petroleum and natural gas facilities under the Greenhouse Gas Reporting Rule, aimed at improving the accuracy of GHG emissions…

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High-Integrity Voluntary Carbon Markets U.S. Joint Policy Statement

High-Integrity Voluntary Carbon Markets U.S. Joint Policy Statement

Starting June 2024, the U.S. government supports high-integrity voluntary carbon markets (VCMs) to help achieve global net-zero emissions by 2050. VCMs can attract private capital to fund real and lasting…

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sustainability

Canada: Public Consultation for Canadian Sustainability Disclosure Standards

The Canadian Sustainability Standards Board (CSSB) published for public consultation the Consultation Paper and the Exposure Drafts for the Canadian Sustainability Disclosure Standards (CSDSs) and interested parties are encouraged to…

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