Archive

Materiality maturing: EU companies iterate on DMAs

Corporates take a more targeted approach to assessing material IROs in second year of ESRS reporting

South Korea to introduce mandatory sustainability disclosures in 2028

Regulator brings forward timetable for large listed companies, as it looks to insurers and other investors to fold the data into their own reporting

AI takes root in corporate reporting

Governance and oversight key as companies implement Generative AI tools to reduce disclosure burdens

Corporate Disclosures joins the climate reporting dots at its 2026 Forum

Japan's integrated reporting success story

Voluntary integrated disclosures serve as a key tool for companies to communicate their long-term value creation and business strategies to investors

European Commission adopts simplified ESRS

Updated standards to take effect from 2027, with revisions estimated to save EU companies €4.7bn over four years

EFRAG sends "signal" - SRB says non-EU companies should report global impacts

Draft EU sustainability standards for third-country groups approved for consultation, but concerns over proposed 'mixed approach' will be communicated to Commission

50 years on, OECD finds companies still falling short on due diligence

Review of 10,000 firms highlights gap between commitments and implementation

ISSB closes in on nature exposure draft

Board to approve draft practice statement, having confirmed requirements, defintions and references to other frameworks

EBA cuts back Pillar 3 ESG reporting rules

Regulator streamlines sustainability-related risk disclosures for large banks and looks to reduce duplications with CSRD and Taxonomy