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ISSB adoption, the myth and the reality of "momentum"
12 December 2024A tale of a sprinting snail in a fragmented landscape
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Hong Kong sets out pathway to ISSB implementation
10 December 2024Reporting mandatory for listed companies from 2025, with assurance and reporting requirements for financial institutions to be introduced by 2028
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UK TAC finalises advice on UK ISSB adoption
06 December 2024Changes made to transitional reliefs, but major amendments to financed emissions disclosures rejected
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Corporate Disclosures 2024: the double materiality learning curve
03 December 2024EU corporates discuss the practicalities and the initial challenges of assessing material sustainability risks, opportunities and impacts for ESRS-compliant reporting
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UN sets its sights on double materiality for development finance
03 December 2024With an ISSB + GRI lens
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Exclusive: GRI to fold North America physical presence (for now)
02 December 2024Corporate Disclosures has learnt
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Corporate Disclosures 2024: location, location, location - the first step in nature reporting
29 November 2024TNFD adopters set out how they locate their interfaces with nature as the starting point for biodiversity disclosures
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Corporate Disclosures: ESRS sector standards, pros and cons
28 November 2024Delegates and panellists at our annual conference debated the value of sector standards versus the additional reporting burden
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Europe's ESRS for SMEs balancing act
25 November 2024EFRAG highlights proportionality of LSME and VSME standards, as stakeholders call for accessible digital tools to support SME disclosures
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Outcome of Glencore's OECD human rights complaint questions pushback of due diligence laws in UK and EU
22 November 2024As UK NCP finds instances of non-compliance at a former subsidiary of Glencore in Chad.