Archive

Corporate Disclosures 2025 round-up

Summaries of our annual conference discussions

ESRS simplifications approved by EFRAG board

Investor coalition calls for mining sector disclosures.... But... GRI?

For years, if not decades, investors have called for the harmonisation of sustainability reporting practices, lambasting the proliferation of initiatives, frameworks and voluntary standards.

IAASB issues eight illustrative sustainability assurance reports

UK adopts ISSA 5000 for voluntary use

FAQ guidance: Using ISSA 5000 for assurance on ESRS disclosures

The big picture: OECD offers global snapshot of sustainability reporting uptake

Study finds increase in adoption of sustainability disclosures and assurance, while noting significant geographical and sectoral variances

Malaysia adopts ISSA 5000

IAASB: Concluding and reporting on assurance engagements under ISSA 5000

Building credibility in public sector sustainability reporting

Experts highlight the role of accountants in ensuring disclosures are credible, coherent and decision-useful