Archive

TISFD takes on (systemic) challenge

Japan's early foray into human capital disclosures highlights challenge in developing an international framework for social-related corporate reporting

Japan's regulator bets on human capital to make ISSB disclosure count

Koichiro Kuramochi, chief accountant and director of the international accounting office of the Financial Services Agency in Japan, explains why human capital disclosure is the area he expects to prove sustainability reporting's worth to investors

Investors opine on direction of travel for SASB

Corporate Disclosures analysises 24 investors' comment letters on the ISSB's exposure draft

Australia's regulatory reassurances

ASIC to focus on supporting companies in early years of mandatory reporting under AASB S2, as reporting and assurance requirements are phased in

Australian securities regulator reflects on first mandatory climate disclosure cycle

ASIC Commissioner Kate O'Rourke discusses early observations on the first year of reporting under Australia's ISSB-aligned requirements

Singapore consults on 'climate-first' reporting framework

ACRA issues draft IFRS S2-aligned climate disclosure requirements, and a draft voluntary general disclosure standard based on IFRS S1

South Korea to introduce mandatory sustainability disclosures in 2028

Regulator brings forward timetable for large listed companies, as it looks to insurers and other investors to fold the data into their own reporting

Corporate Disclosures joins the climate reporting dots at its 2026 Forum

ISSB closes in on nature exposure draft

Board to approve draft practice statement, having confirmed requirements, defintions and references to other frameworks

GRI's global baseline

Large listed companies representing 62% global market capitalisation adopt voluntary impact reporting standards