Archive

  • Colombian companies talk transition, but proof of delivery still lacking

    07 September 2026

    WBA highlights gap between sustainability strategy and implementation amongst large Colombian companies and multinationals operating in the country

  • Aware but unprepared: Unpicking California's first climate risk reports

    03 September 2026

    Ceres and G&A find a wide range of reporting depth and strategic integration, based on the first wave of voluntary disclosures under SB 261

  • CSDDD guidance consultation exposes old divides

    01 September 2026

    Familiar fault lines between Washington and rights groups reemerges as Commission seeks views on guidelines

  • Reporting in the spotlight at UN land degradation talks

    31 August 2026

    Case studies demonstrate importance and limitations of sustainability disclosures as a tool for aiding progress towards global targets

  • Investors opine on direction of travel for SASB

    28 August 2026

    Corporate Disclosures analysises 24 investors' comment letters on the ISSB's exposure draft

  • EU Taxonomy: Accountants and standard-setters converge on scrapping OpEx metric, but split on how far to go

    27 August 2026

    Responses 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

  • Australian Treasury looks to ease sustainability assurance requirements

    26 August 2026

    Government consults on alternative measures to simplify sustainability reporting and assurance requirements, including whether to scrap reasonable assurance

  • Democrats revive tax transparency efforts

    24 August 2026

    Disclosure of Tax and Offshoring Act, introduced to Congress, would require full public country-by-reporting from US Multinationals

  • Sustainability disclosure is "still a mess" - reporting policy expert warns

    21 August 2026

    Pressure 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?

  • King V - Integrated thinking, double materiality, and giving boards a voice

    19 August 2026

    Mervyn 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