Archive

New study dispels foundational myths of omnibus

Survey of 1,000 EU companies finds broad support for CSRD and opposition to proposed reductions, in contrast to the messaging from Commission and business associations

To catch a CSRD wave

Carlsberg Group finance director describes CSRD as "what we had been waiting for".

European Commission to 'stop the clock' for CSRD wave one companies

Proposed delegated act would allow companies to omit ESRS disclosure requirements - including anticipated financial effects and social datapoints - indefinitely

Investors take on ESG backlash

South Korea joins three EU countries with 100% ESG assurance uptake amongst largest companies

IFAC study finds increase in global rate of sustainability assurance from 51% in 2019 to 73% in 2023

UK retailers face investor scrutiny over wage policies

Resolutions requesting disclosures on human capital management and living wages filed at Next, JD Sports and Marks & Spencer

The robot in the finance suite: Managing the risks of AI in corporate reporting

Generative AI is expected to be widely implemented in companies' reporting processes in the coming years, offering a range of benefits but also presenting significant risks

Nestlé commits to improving nutrition disclosures

Company to include sales-weighted averages for product health ratings and align with ATNi guidelines in next non-financial report

EU companies reach for corporate reporting heaven: connectivity

Providing the necessary linkages between sustainability and financial information in CSRD-complaint reports presents a range of practical accounting challenges

Cutting CSRD's scope is not simplification, Viñes Fiestas says

Commissioner of Spanish regulator urges investment community to engage strategically with policy makers