Archive

  • EFRAG sustainability TEG approves draft materiality assessment guidance

    11 April 2024

    Including a new section on considerations for groups and subsidiaries

  • Japan issues draft sustainability reporting standards

    04 April 2024

    IFRS S1 and S2 incorporated, with additional jurisdiction-specific disclosures

  • Wheels in motion: Australia's climate disclosure regime falling into place

    28 March 2024

    Legislation introduced in Parliament, consultation on reporting standards now closed, and framework for assurance requirements issued

  • Nigeria issues ISSB adoption roadmap

    26 March 2024

    Reporting requirements to be phased in, with transitional reliefs, until 2030

  • ISSB Standards architecture: blueprint shows SASB as building foundations for next development phase

    25 March 2024

    Board members revealed the cornerstones of the ISSB's edifice at Frankfurt's March meeting. SASB Standards would serve as structural pillars underpinning both thematic and industry-based standards, as well as the implementation of S1 and S2

  • CSDDD, past present and future

    21 March 2024

    Dominique Potier, French MP and rapporteur of the French due diligence law, talks to Corporate Disclosures of the context in which the CSDDD comes about, and the steps ahead

  • Reporting under the US climate disclosure rule

    19 March 2024

    And how it compares to reporting under the ISSB standards and California's legislation

  • Canada building on the ISSB global baseline

    14 March 2024

    Draft sustainability standards issued, with regulator set to consult on proposed rule to require disclosures later this year

  • Canada issues draft sustainability reporting standards

    13 March 2024

    Two ISSB aligned standards released for consultation until 10 June

  • Japan leads the charge for increased use of integrated reports by companies

    11 March 2024

    MS&AD risk report finds 1,017 Japanese companies publishing integrated reports in 2023