Archive

Corporate Disclosures 2025: Laying the foundations for sustainability assurance

A company and an audit firm highlight the importance of establishing robust governance and controls over the sustainability reporting process before obtaining assurance

Corporate Disclosures 2025: Investors make the case for sustainability data

Asset managers and banks highlight how they use sustainability-related disclosures, and explain what they want to see in companies' reports

Corporate Disclosures 2025 round-up

Summaries of our annual conference discussions

ESRS simplifications approved by EFRAG board

New phase-in reliefs floated for EU reporting standards

Ahead of final EFRAG SRB approval on revised ESRS this Friday

Building a "one-stop-shop" for measuring nature

NPI convener Marco Lambertini discusses the project to develop a Nature Measurement Protocol

Investor coalition calls for mining sector disclosures.... But... GRI?

For years, if not decades, investors have called for the harmonisation of sustainability reporting practices, lambasting the proliferation of initiatives, frameworks and voluntary standards.

GRI overhauling workers' rights standards

Four exposure draft standards approved, with more detailed disclosures on value chain labour rights, collective bargaining, forced labour and child labour

Court pauses California's climate risk disclosure law

Injunction temporarily enjoins enforcement of SB 261, with appeals court to hear oral arguments in January 2026

No action: US SEC steps back from shareholder proposal oversight

Regulator will not respond to companies' requests to omit shareholder resolutions this proxy season, sparking concerns over legal uncertainty and investor protections