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Anticipated financial effects - "the exception rather than the rule"
09 February 2026Academics review forward-looking sustainability-related financial infromation in wave one ESRS reports
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Measuring up to EU circular economy goals
04 February 2026Experts discuss the practicalities of disclosing circularity and resource use information under ESRS E5, and highlight the strategic importance of the data
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Is AI worth melting for or will it leave leaders on ice?
28 January 2026Webinar explores the ownership of a speech: its 'virtual' author or the person delivering it.
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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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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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Corporate Disclosures 2025: Automating reporting and preparing for digital disclosures
06 January 2026'How to' session on internal controls, technology and XBRL digital tagging
