Archive

ESRS simplifications approved by EFRAG board

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

The four horsemen of the ESRS simplification apocalypse

Final judgements due on four contested issues, with EFRAG set to approve streamlined standards on 25 November

Bringing sustainability to life - the role of design in reporting

Corporates highlight the importance of visualisation and storytelling in reporting, balanced against the structure and granular data required by regulation

Corporate tax opacity, a $475bn black hole

Study highlights the financial impact of not having public country-by-country tax disclosures in place, ahead of UN meeting

Companies talking the talk, but not walking the walk on nature disclosures

EY study finds that most companies reference nature, but few align with the TNFD recommendations in full