Archive

  • Commercially sensitive opportunities exempt from ISSB disclosures

    20 January 2023

    ISSB voted to allow companies not to disclose commercially sensitive information if not already publicly available

  • ISSB offers reporting relief for Scope 1 and 2 disclosures

    19 January 2023

    Companies can use information from different reporting periods if it comes from their value chain

  • ISSB disclosures to refer to most recent climate agreement

    19 January 2023

    Companies will have to disclose how latest international agreement has informed climate targets

  • GRI pushing for aligned standards

    12 January 2023

    Harold Pauwels, director of standards, tells Corporate Disclosures how GRI has been working with standard-setters to maximise alignment

  • IFRS for SMEs implementation remains challenging

    30 December 2022

    Despite revision of the standards, there is no global adoption and cross-border comparability remains "utopic"