Archive

From theory to practice: Lessons learned from the first wave of TNFD reporting

Study of 116 TNFD-aligned disclosures shows variation in coverage of framework and highlights inherent challenges of biodiversity reporting

EFRAG's five levers for ESRS simplification

As it aims to reduce datapoints by 50% and simplify the DMA

Who killed the (spirit of) CSRD?

ISSB approves draft amendments to SASB standards

Proposed enhancements to be opened for 150-day consultation

Climate trumps uncertainty as IASB votes on illustrative examples

Seven climate-related examples to be issued in October, as standard-setter drops example of reporting on regulatory uncertainty

IPSASB splits climate standard in two

First standard to cover own operations, and a separate public policy standard to be issued at a later date

Circling back: Simplifying EU circular economy disclosures

EFRAG reflects on first year of reporting under ESRS E5, as it moves ahead with simplification proposals

VSME the new CSRD battleground

"Deleting articles from the regulation doesn't necessarily simplify the rules," MEP Radan Kanev tells Corporate Disclosures.

Concerns surface over IPSASB's approach to public policy climate reporting

Consultation respondents urge standard-setter to broaden disclosure requirements to policies not directly related to climate

State of nature metrics - the 'revolution' in biodiversity reporting

Nature Positive Initiative piloting a framework of indicators to assess the progress companies are making in managing their biodiversity impacts