Archive

IIGC sets out investors' expectations on integrated climate disclosures

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

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

As chief accountant Hohl warns of IFRS mission drift

Corporate Disclosures 2025: Laying the foundations for sustainability assurance

A company and an audit firm highlight the importance of establishing robust governance and controls over the sustainability reporting process before obtaining assurance

Costco commits to reducing deforestation risks in avocado supply chain

Corporate Disclosures 2025: Investors make the case for sustainability data

Asset managers and banks highlight how they use sustainability-related disclosures, and explain what they want to see in companies' reports

Corporate Disclosures 2025 round-up

Summaries of our annual conference discussions

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.

PCAF integrates CEDA emissions factors into database

No action: US SEC steps back from shareholder proposal oversight

Regulator will not respond to companies' requests to omit shareholder resolutions this proxy season, sparking concerns over legal uncertainty and investor protections