Japan continues to fly the flag for human capital
Japanese respondents to the ISSB agenda consultation call for social disclosures
EFRAG piling the impact materiality pressure on ISSB
Calls for impact disclosures in the IFRS sustainability standards while accepting the limitations of the ISSB's investor-focused mandate
No double materiality without assessment, no assessment without double materiality
A look into Puma's prep-work for CSRD and top four tips for inexperienced companies
Teacher pension fund forcing the issue on disclosures
With over 2000 proxy votes this year against boards who do not meet its climate disclosure 'expectations'
California's climate disclosure laws gathering momentum
Corporate support and political optimism behind SB 253 and SB 261, but committees and lobby groups continue to push back against the climate disclosure legislation package
EFRAG's application guidance, help or hindrance?
Materiality and value chain documents helpful for first time adopters but lack immediate practical value for the biggest companies, SRB members argue
Materiality implementation guidance goes under EFRAG SRB's microscope
Board members broadly supportive of document, with caveats on some points on substance and some editorial considerations
IASB set to introduce SME deferred tax reporting relief
Board votes to ballot on introducing accounting relief for Pillar Two-related deferred taxes
Puma's time trial on supply chain data
Sportswear giant is condensing its value chain sustainability reporting process into a year to prepare for ESRS reporting in 2025
Will EFRAG need to issue guidance on its double materiality guidance?
Draft implementation guidance to be discussed at next board meeting, Corporate Disclosures analyses key points for discussion