Archive

Corporate Disclosures 2025: Richard Barker on the present and future of the ISSB

ISSB member Richard Barker gives his views on the global uptake of IFRS S1 and S2 to date, the architecture of the ISSB framework, and the ongoing development of two topical standards

Corporate Disclosures 2025: Patrick de Cambourg talks ESRS revisions

Patrick de Cambourg, chair of the EFRAG Sustainability Reporting Board (SRB), describes the shift to more principles-based EU reporting standards and reflects on his three-year term as SRB chair

Corporate Disclosures 2025 round-up

Summaries of our annual conference discussions

IASB finalises illustrative examples of reporting uncertainties in financial statements

EU Ombudsman finds "procedural shortcomings" behind Commission's Omnibus proposal

ESRS simplifications approved by EFRAG board

NGFS updates climate scenario guidance for central banks

WBCSD launches Nature Action Portal

IASB appoints Financial Instruments Consultative Group

Scrapping transition plans from EU CSDDD would increase litigation risks, legal scholars warn