Archive

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.

UK government handed model due diligence law

Anti-Slavery Commissioner drafts legislation on human rights due diligence and disclosures for large companies, urging policymakers to adopt in the next year

Final Omnibus text clears EU Parliament

MEPs vote to approve simplifications to corporate sustainability laws, following trilogue negotiations

IPSASB delivers first public sector climate standard

Board approves climate-related disclosure standard for public sector bodies' operations, with a public policy climate standard set to be approved in December 2025

Microsoft shareholders maintain support for human rights reporting

Proposals for disclosures on human rights due diligence gain over 25% of the vote at AGM, with filers highlighting controversies around data centres and the use of Microsoft technologies

US SEC chair Atkins "shocked" by audit firms' climate stance

As chief accountant Hohl warns of IFRS mission drift

Will ESRS sector guidance survive EU omnibus trilogue?

Corporate Disclosures 2025: Laying the foundations for sustainability assurance

A company and an audit firm highlight the importance of establishing robust governance and controls over the sustainability reporting process before obtaining assurance

Corporate Disclosures 2025: Investors make the case for sustainability data

Asset managers and banks highlight how they use sustainability-related disclosures, and explain what they want to see in companies' reports

Corporate Disclosures 2025 round-up

Summaries of our annual conference discussions