Archive

Environmental crime on the corporate risk radar

TNFD looks to incorporate illegal extractive activities into guidance, as United for Wildlife initiative highlights the growing financial risks for legitimate businesses

Commission official flags legal grey areas as EFRAG consults on non-EU standards

European Commission legal officer notes practical challenges and uncertainties associated with the requirements for subsidiaries of non-EU companies to report in line with ESRS-40a

US agency votes to scrap workforce diversity reporting

Equal Employment Opportunity Commission proposes ending decades-old employee demographic filings

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