Archive

Explainer: Back to the future of the building blocks...

Corporate Disclosures decodes recent news around ISSB/ESRS

Interview with departing GSSB chair Carol Adams

Corporate Disclosures asked Carol Adams, departing chair of GRI's independent standard setting board, the GSSB, why her criticism of the ISSB seem to have softened over the years and her views on the future of the reporting landscape.

Chipping away at the DMA

Dutch lithography firm ASML balances ESRS requirements with concise, strategy-driven disclosures

Kenya sets 2027 ISSB-style reporting deadline for banks

Data shortages and a thin assurance market risk slowing implementation, the sector's association warns

CSRD made simple: double materiality is old wine in new bottles. Why ERM already knows the answer

By Peter Paul van de Wijs, global sustainability executive/former Chief Policy Officer, GRI

ESRS - pragmatic ammunition without a firearm

A preparer, a user and a civil society representative comment on the simplified ESRS

Teamwork, leadership and goals: Juventus FC pioneers ESRS disclosures

Felice Fabrizio, head of ESG, outlines the process behind the Italian football club's first CSRD-compliant sustainability report

CSRD Made Simple: Understanding the Two Types of Risk That Matter

By Peter Paul van de Wijs, global sustainability executive/former Chief Policy Officer, GRI

US SEC chair Atkins "shocked" by audit firms' climate stance

As chief accountant Hohl warns of IFRS mission drift

KPMG summarises ESRS simplifications