Archive

  • Nature (once more) lays bare unanswered ISSB architecture questions

    22 April 2026

    Board voted unanimously to proceed with a practice statement for nature-related disclosures

  • EFRAG resumes work on non-EU reporting requirements

    22 April 2026

    Administrative Board approves 100-day consultation, to be held after European Commission adopts ESRS

  • Gender pay reporting: Europe's present and future

    21 April 2026

    OECD compares current national requirements with forethcoming EU law

  • IFRS S3 or voluntary guidance? Key decision on ISSB nature project looms

    17 April 2026

    Staff recommend that board proceed with drafting a voluntary practice statement, rather than a standalone standard or additions to IFRS S1/S2

  • Scoping out revised CSDDD

    16 April 2026

    Only 1,450 corporate groups will be required to comply with EU due diligence law under revised thresholds, SOMO finds

  • Data centre disclosures resurface at big tech AGMs

    15 April 2026

    Alphabet, Meta and Amazon asked to report on how AI infrastructure will impact climate commitments

  • Explainer: Back to the future of the building blocks...

    14 April 2026

    Corporate Disclosures decodes recent news around ISSB/ESRS

  • The two sides of sustainability estimates

    06 April 2026

    ACCA issues practical guidance for preparers and assurance providers

  • ISSB lays foundations for nature project

    02 April 2026

    Board decides to leverage other frameworks and standards for nature-related disclosure metrics

  • Food companies roll back pesticide commitments

    31 March 2026

    As You Sow study highlights backsliding on public pesticide reduction targets, strategies and disclosures