Archive

  • ISSB adoption, the myth and the reality of "momentum"

    12 December 2024

    A tale of a sprinting snail in a fragmented landscape

  • Hong Kong sets out pathway to ISSB implementation

    10 December 2024

    Reporting mandatory for listed companies from 2025, with assurance and reporting requirements for financial institutions to be introduced by 2028

  • UK TAC finalises advice on UK ISSB adoption

    06 December 2024

    Changes made to transitional reliefs, but major amendments to financed emissions disclosures rejected

  • Corporate Disclosures 2024: the double materiality learning curve

    03 December 2024

    EU corporates discuss the practicalities and the initial challenges of assessing material sustainability risks, opportunities and impacts for ESRS-compliant reporting

  • UN sets its sights on double materiality for development finance

    03 December 2024

    With an ISSB + GRI lens

  • Exclusive: GRI to fold North America physical presence (for now)

    02 December 2024

    Corporate Disclosures has learnt

  • Corporate Disclosures 2024: location, location, location - the first step in nature reporting

    29 November 2024

    TNFD adopters set out how they locate their interfaces with nature as the starting point for biodiversity disclosures

  • Corporate Disclosures: ESRS sector standards, pros and cons

    28 November 2024

    Delegates and panellists at our annual conference debated the value of sector standards versus the additional reporting burden

  • Europe's ESRS for SMEs balancing act

    25 November 2024

    EFRAG highlights proportionality of LSME and VSME standards, as stakeholders call for accessible digital tools to support SME disclosures

  • Outcome of Glencore's OECD human rights complaint questions pushback of due diligence laws in UK and EU

    22 November 2024

    As UK NCP finds instances of non-compliance at a former subsidiary of Glencore in Chad.