Archive

Japan's regulator bets on human capital to make ISSB disclosure count

Koichiro Kuramochi, chief accountant and director of the international accounting office of the Financial Services Agency in Japan, explains why human capital disclosure is the area he expects to prove sustainability reporting's worth to investors

GRI releases 2025 impact report

IAASB and IESBA publish joint annual report

IASB seeks investor input on cash flow disclosures

GRI case study: Capricorn Group builds a data-driven materiality process

ICC and Carbon Measures publish product-level carbon accounting review

EFRAG releases draft datapoint list for revised ESRS

Reporting in the spotlight at UN land degradation talks

Case studies demonstrate importance and limitations of sustainability disclosures as a tool for aiding progress towards global targets

Investors opine on direction of travel for SASB

Corporate Disclosures analysises 24 investors' comment letters on the ISSB's exposure draft

Shift launches explainer series on CSDDD implementation