Archive

ISSB nature exposure draft goes to ballot

Board votes to begin approval process on draft practice statement, with 120-day consultation to be launched in October

UK looks to strengthen modern slavery reporting

Government introduces law to establish mandatory disclosures and introduce penalties for non-compliance

Materiality maturing: EU companies iterate on DMAs

Corporates take a more targeted approach to assessing material IROs in second year of ESRS reporting

US SEC chair doubles down on no-action policy

Atkins says decision not to adjudicate on shareholder resolution exclusions has been a success, but investors raise concerns over a regulatory "vacuum"

South Korea to introduce mandatory sustainability disclosures in 2028

Regulator brings forward timetable for large listed companies, as it looks to insurers and other investors to fold the data into their own reporting

AI takes root in corporate reporting

Governance and oversight key as companies implement Generative AI tools to reduce disclosure burdens

Corporate Disclosures joins the climate reporting dots at its 2026 Forum

Japan's integrated reporting success story

Voluntary integrated disclosures serve as a key tool for companies to communicate their long-term value creation and business strategies to investors

European Commission adopts simplified ESRS

Updated standards to take effect from 2027, with revisions estimated to save EU companies €4.7bn over four years

EFRAG sends "signal" - SRB says non-EU companies should report global impacts

Draft EU sustainability standards for third-country groups approved for consultation, but concerns over proposed 'mixed approach' will be communicated to Commission