Archive

Sustainability reporting enshrined in UN's Compromise of Seville

But support to double materiality watered down

New EFRAG SRB chair: European Commission sends three names to Parliament

Current chair, Patrick de Cambourg, mandate ends on 31 October

Switzerland puts brakes on CSRD-aligned reporting

Government pauses amendments to climate disclosure regime in response to EU simplification agenda and corporate concerns

TNFD issues guidance for water utilities and services sector

From theory to practice: Lessons learned from the first wave of TNFD reporting

Study of 116 TNFD-aligned disclosures shows variation in coverage of framework and highlights inherent challenges of biodiversity reporting

EFRAG's five levers for ESRS simplification

As it aims to reduce datapoints by 50% and simplify the DMA

PwC: Most Swiss-listed companies using GRI, TCFD and GHG Protocol for sustainability disclosures

Wave one CSRD reports lay bare the thorny materiality questions

Analysis of first reports suggest no one-to-one conversion between impacts and risks and opportunities

IPSASB proposes amendments to better align materiality definitions

To catch a CSRD wave

Carlsberg Group finance director describes CSRD as "what we had been waiting for".