Archive

The Omnibus turns right

EPP's measures to water down CSRD and CSDDD backed by right-wing parties and approved by Parliament

The four horsemen of the ESRS simplification apocalypse

Final judgements due on four contested issues, with EFRAG set to approve streamlined standards on 25 November

Bringing sustainability to life - the role of design in reporting

Corporates highlight the importance of visualisation and storytelling in reporting, balanced against the structure and granular data required by regulation

ISSB November conclave: Habemus norma?

Corporate tax opacity, a $475bn black hole

Study highlights the financial impact of not having public country-by-country tax disclosures in place, ahead of UN meeting

Europe's VSME ecosystem takes shape

EFRAG outlines initiative to support reporting under the EU's voluntary standard for SMEs

Companies talking the talk, but not walking the walk on nature disclosures

EY study finds that most companies reference nature, but few align with the TNFD recommendations in full

The big picture: OECD offers global snapshot of sustainability reporting uptake

Study finds increase in adoption of sustainability disclosures and assurance, while noting significant geographical and sectoral variances

IPSASB weighs up broad-lens sustainability disclosure standard

Staff say public sector standard based on IFRS S1 is feasible, urgent and pertinent, while practitioners argue that sustainability reporting will inevitably move beyond climate

MEPs vote to reopen omnibus negotiations

Parliament votes against JURI mandate, delaying trilogue negotiations on directive to simplify CSRD and CSDDD