Age Discrimination in Employment as a Violation of ESG Principles.
Discrimination against older people in employment is a violation of ESG principles, but it is rarely mentioned in discussions of ESG. It violates the “S” (social) component. It also violates the “G” (governance) component in that companies are expected to comply with laws. It is widely known, however, that employers routinely discriminate against older workers. Even though most large companies…
Japan Moves Closer to Adopting Reporting Standards Based on ISSB Standards
Japan is on the path to join the increasing number of countries that are adopting mandatory reporting standards based on those of the IFRS’ International Sustainability Standards Board (ISSB). The Sustainability Standards Board of Japan (“SSBJ”) approved three exposure drafts of reporting standards on March 21, 2024.
The Dawning of a New Era: the European Union Corporate Sustainability Due Diligence Directive (CSDDD) Is About to Enter into Force
The European Union Corporate Sustainability Due Diligence Directive (CSDDD) Approaches the Legislative Goal Line – or Does It?
The “Double Counting” Argument Won’t Stop California From Mandating Scope 3 Carbon Emission Disclosures
Why Do Companies Use The Phrase “Science Based Targets” In Their Environmental Sustainability Disclosures So Frequently?
