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Corporate Disclosures 2025 round-up

Summaries of our annual conference discussions

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

Comment: Materiality - the meaning of meaning!

Materiality made fun - an IROnic debate

Corporate Disclosures 2024 roundtable summary of discussion

Will EFRAG need to issue guidance on its double materiality guidance?

Draft implementation guidance to be discussed at next board meeting, Corporate Disclosures analyses key points for discussion

Touching the void [of sustainability reporting]

The harrowing account of one company's survival in the world of sustainability reporting standards

What if the ISSB and EFRAG already shared a same vision of materiality

Is there a parochial debate between theory and practice?