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Corporate Disclosures 2025 round-up

Summaries of our annual conference discussions

Technical vs political: Omnibus I heads to final destination

With a key question: should scope be raised if ESRS are simplified?

IFC issues guidance on human capital disclosures

ECB president raises concerns over CSRD scope reduction

Newsom proposes two-year delay to California climate disclosure requirements

Mandatory reporting on Scope 1 and 2 emissions and climate-related risks would be pushed back to 2028, under proposed amendments