Archive

  • Readable standards, readable reports: EFRAG's plan to cut through complexity and instill clarity

    21 August 2025

    In the second instalment of Corporate Disclosures' summer series on the proposed simplified ESRS, we speak with EFRAG sustainability reporting board member Kristian Koktvedgaard about the European body's efforts to make the standards clearer, as well as increasing the readability of the output by corporates.

  • Double materiality made simple? EFRAG's Wim Bartels explains

    14 August 2025

    In the first instalment of Corporate Disclosures' summer series on the proposed simplified ESRS, we speak with EFRAG sustainability reporting board member Wim Bartels about the European body's plans to clarify the double materiality assessment.

  • "CSRD is like a gym membership," CDP founder says

    09 May 2025

    Paul Dickinson discusses the latest attack against sustainability and why he remains an eternal optimist

  • 5 Insights to navigate the changing sustainability reporting landscape in 2025

    03 February 2025

    By Chronos Sustainability's Rory Sullivan, Aisling Eyers and Cora Buentjen

  • Data governance and internal controls

    03 January 2025

    Corporate Disclosures 2024 roundtable - summary of discussion

  • Comment: In search of prosperity, the EU ditches the spaceship for the bus

    01 January 2025

    The Commission's new competitiveness drive demonstrates the inherent political challenge of long-term environmental regulations like the European Green Deal

  • Corporate Disclosures 2024 roundtable: Sustainability Assurance

    02 December 2024

    Summary of discussion

  • Corporate Disclosures Conference to explore the Pandora Box of sustainability reporting

    20 November 2024

    When the gods prowled the earth, Hephaestus, under the instructions of Zeus, created the first human woman - Pandora.

  • Restatements in reporting highlights maturing sustainability reporting practices

    12 September 2024

    Steve Farrell, partner and head of sustainability assurance at Deloitte UK, discuss a resent research on FTSE 100 sustainability reporting

  • Comment: Mind the audit 'expectation gap': Will sustainability assurance open the floodgates for greenwashing?

    02 September 2024

    Some industry stakeholders are expressing concerns, in private conversations, about how the nascent market for mandatory assurance of sustainability information can blow up in our faces in the form of an unexpected under the counter greenwashing.