Archive

CSRD made simple: double materiality is old wine in new bottles. Why ERM already knows the answer

By Peter Paul van de Wijs, global sustainability executive/former Chief Policy Officer, GRI

Corporate Disclosures 2025 roundtables: ethics and independence

Summary of discussions

Comment: Beyond mountains, more mountains

In recent weeks, declarations that the Omnibus has reached its final destination

Corporate Disclosures 2025 roundtables: Monitoring the volatile policy landscape for sustainability reporting

Summary of discussions

Corporate Disclosures 2025 roundtables: Changes to the scope of CSRD and implications for companies

Summary of discussions

Corporate Disclosures 2025: Robin Hodess outlines GRI's role in a shifting global landscape

Robin Hodess, CEO at GRI, explains the importance of voluntary impact reporting standards in supporting the transition to mandatory disclosures and establishing a gold standard for corporate transparency

Corporate Disclosures 2025: Richard Barker on the present and future of the ISSB

ISSB member Richard Barker gives his views on the global uptake of IFRS S1 and S2 to date, the architecture of the ISSB framework, and the ongoing development of two topical standards

Corporate Disclosures 2025: Patrick de Cambourg talks ESRS revisions

Patrick de Cambourg, chair of the EFRAG Sustainability Reporting Board (SRB), describes the shift to more principles-based EU reporting standards and reflects on his three-year term as SRB chair

Comment: Why oversimplification is the enemy of simplification

The Bureaucrats bite back - with monsters

Beware! The Bürokratiemonster are loose. But instead of devouring paperwork, they're here to defend it - showing that forms, rules and regulations aren't a plague on society but the very glue holding democracy, justice and equality together.