Archive

Susanne Stormer appointed GSSB Chair

ESRS - pragmatic ammunition without a firearm

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

The Scope 2 revolt at the GHG Protocol

Experts flag concerns over proposal to update guidance on carbon accounting methodologies

OECD assesses prevalance of sustainability impacts in different sectors

CSRD survives the Transatlantic "showdown"

Despite fierce US opposition, the EU has preserved the extraterritorial core of CSRD, albeit with a narrower scope. The debate now shifts from political resistance to practical implementation.

GRI: Studies show positive correlation between impact disclosures and financial performance

Microsoft shareholders maintain support for human rights reporting

Proposals for disclosures on human rights due diligence gain over 25% of the vote at AGM, with filers highlighting controversies around data centres and the use of Microsoft technologies

Corporate Disclosures 2025 round-up

Summaries of our annual conference discussions

Building a "one-stop-shop" for measuring nature

NPI convener Marco Lambertini discusses the project to develop a Nature Measurement Protocol

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.