Archive

TISFD issues discussion paper on conceptual foundations

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?

KPMG: One in two FTSE 100 companies obtain assurance on social disclosures

Rights CoLab: Roadmap for establishing due diligence in the ISSB standards

IFC issues guidance on human capital disclosures

Workforce disclosures cut down in ESRS revisions

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

ISS-Corporate: More companies disclosing human rights policies in 2025

Study: HCMC asset owners integrate human capital disclosures into investment decision-making

PwC: Companies unprepared for CSRD workforce disclosures