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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.

Self-serve sustainability: one buffet, two kinds of diners

Why companies catering for 'investors' and 'everyone else' may get the menu wrong

GRI overhauling workers' rights standards

Four exposure draft standards approved, with more detailed disclosures on value chain labour rights, collective bargaining, forced labour and child labour

TISFD issues discussion paper on conceptual foundations

GRI revamps economic impact standards

Approves revisions to reporting standards on monetary flows, corruption, competition and public policy

In a 'culture of belonging' do some belong more than others?

Deep dive on US companies' retreat from DEI in disclosures in 2025

Technical vs political: Omnibus I heads to final destination

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

Compilation of sustainability reporting guidance (1-5 September)

Workforce disclosures cut down in ESRS revisions

Mandatory S1 datapoints reduced by 53% and narrative reporting simplified across all social standards, under EFRAG proposal