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Colombian companies talk transition, but proof of delivery still lacking
07 September 2026WBA highlights gap between sustainability strategy and implementation amongst large Colombian companies and multinationals operating in the country
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Aware but unprepared: Unpicking California's first climate risk reports
03 September 2026Ceres and G&A find a wide range of reporting depth and strategic integration, based on the first wave of voluntary disclosures under SB 261
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CSDDD guidance consultation exposes old divides
01 September 2026Familiar fault lines between Washington and rights groups reemerges as Commission seeks views on guidelines
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Reporting in the spotlight at UN land degradation talks
31 August 2026Case studies demonstrate importance and limitations of sustainability disclosures as a tool for aiding progress towards global targets
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Investors opine on direction of travel for SASB
28 August 2026Corporate Disclosures analysises 24 investors' comment letters on the ISSB's exposure draft
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EU Taxonomy: Accountants and standard-setters converge on scrapping OpEx metric, but split on how far to go
27 August 2026Responses to ESMA's technical advice consultation reveal broad support for narrowing the taxonomy's operating expenditure KPI, deep scepticism of non-binding Commission FAQs, and disagreement over how mixed groups should report
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Australian Treasury looks to ease sustainability assurance requirements
26 August 2026Government consults on alternative measures to simplify sustainability reporting and assurance requirements, including whether to scrap reasonable assurance
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Democrats revive tax transparency efforts
24 August 2026Disclosure of Tax and Offshoring Act, introduced to Congress, would require full public country-by-reporting from US Multinationals
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Sustainability disclosure is "still a mess" - reporting policy expert warns
21 August 2026Pressure from Washington, a paring-back of Europe's rules and unresolved questions over interoperability have left sustainability disclosure without a clear destination. A senior financial reporting policy expert argues the fix starts with a narrower question: what does this do to the financial statements?
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King V - Integrated thinking, double materiality, and giving boards a voice
19 August 2026Mervyn King and IRC CEO Leigh Roberts explain what's changed in South Africa's revised corporate governance code, and how companies can apply it in practice
