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Climate reporting with Chinese characteristics
27 January 2026New disclosure standard broadly aligns with IFRS S2, while also maintaining double materiality and integrating policy priorities
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Should investors be told of AI-written annual reports?
26 January 2026Exploring the gap between authorship and accountability
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UK shelves audit reform bill
22 January 2026Department for Business and Trade scraps measures to establish a new regulator with expanded powers
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Global benchmarks, a reality check for corporate social transparency
20 January 2026WBA highlights significant gaps in companies' disclosures on human rights, workers, gender equality, affordability, child protections and the just transition
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ESRS - pragmatic ammunition without a firearm
19 January 2026A preparer, a user and a civil society representative comment on the simplified ESRS
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US SEC to cut down qualitative disclosure requirements
14 January 2026Chair announces measures to revise Regulation S-K, starting with executive compensation disclosures
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Climate reporting laws stand trial in California
12 January 2026Appeals Court hears arguments on whether GHG emissions and climate-related financial risk disclosures constitute commercial speech
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The Scope 2 revolt at the GHG Protocol
09 January 2026Experts flag concerns over proposal to update guidance on carbon accounting methodologies
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Corporate Disclosures 2025: Automating reporting and preparing for digital disclosures
06 January 2026'How to' session on internal controls, technology and XBRL digital tagging
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Corporate Disclosures 2025: Reporting climate in the financial statements, what is missing and why?
05 January 2026Natasha Landell-Mills, Partner and Head of Stewardship at Sarasin & Partners, gives the investors' view
