Archive

One in three S&P 500 companies adopting double materiality, study finds

Technical vs political: Omnibus I heads to final destination

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

DHL's Pradela on vision for EFRAG

DHL CFO for sustainability, and a candidate for the role of EFRAG SRB chair, discusses his vision for sustainability reporting in Europe

Readable standards, readable reports: EFRAG's plan to cut through complexity and instill clarity

In the second instalment of Corporate Disclosures' summer series on the proposed simplified ESRS, we speak with EFRAG sustainability reporting board member Kristian Koktvedgaard about the European body's efforts to make the standards clearer, as well as increasing the readability of the output by corporates.

EFRAG launches ESRS statistics dashboard

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

Allianz sees strategic value in CSRD reporting

After publishing first report under reasonable assurance

Big wins for the Big Four, but which auditor has picked up the most CSRD mandates so far?

Suggestion of even greater consolidation than with financial audits

Compilation of sustainability reporting guidance (3-7 February)

5 Insights to navigate the changing sustainability reporting landscape in 2025

By Chronos Sustainability's Rory Sullivan, Aisling Eyers and Cora Buentjen