Archive

Natcap releases agricultural commodity tracing tool

Companies to expand Scope 3 disclosures, Sphera survey finds

Mapping the next generation of workforce disclosures

EFRAG assesses interoperability between the ESRS and GRI's draft labour disclosure standards

Anthesis releases nature due diligence guidance

Cross-party modern slavery bill lands in NZ Parliament

Labour and National Party MPs co-sponsor legislation to require annual disclosures from companies with over $100m in revenues

EFRAG seeks input on GRI labour standards

Measuring up to EU circular economy goals

Experts discuss the practicalities of disclosing circularity and resource use information under ESRS E5, and highlight the strategic importance of the data

ESRS - pragmatic ammunition without a firearm

A preparer, a user and a civil society representative comment on the simplified ESRS

UK GDSA: Addressing digital Scope 3 emissions

CSRD survives the Transatlantic "showdown"

Despite fierce US opposition, the EU has preserved the extraterritorial core of CSRD, albeit with a narrower scope. The debate now shifts from political resistance to practical implementation.