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Japan continues to fly the flag for human capital
31 August 2023Japanese respondents to the ISSB agenda consultation call for social disclosures
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EFRAG piling the impact materiality pressure on ISSB
30 August 2023Calls for impact disclosures in the IFRS sustainability standards while accepting the limitations of the ISSB's investor-focused mandate
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No double materiality without assessment, no assessment without double materiality
29 August 2023A look into Puma's prep-work for CSRD and top four tips for inexperienced companies
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Teacher pension fund forcing the issue on disclosures
28 August 2023With over 2000 proxy votes this year against boards who do not meet its climate disclosure 'expectations'
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California's climate disclosure laws gathering momentum
25 August 2023Corporate 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
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EFRAG's application guidance, help or hindrance?
24 August 2023Materiality and value chain documents helpful for first time adopters but lack immediate practical value for the biggest companies, SRB members argue
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Materiality implementation guidance goes under EFRAG SRB's microscope
24 August 2023Board members broadly supportive of document, with caveats on some points on substance and some editorial considerations
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IASB set to introduce SME deferred tax reporting relief
23 August 2023Board votes to ballot on introducing accounting relief for Pillar Two-related deferred taxes
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Puma's time trial on supply chain data
22 August 2023Sportswear giant is condensing its value chain sustainability reporting process into a year to prepare for ESRS reporting in 2025
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Will EFRAG need to issue guidance on its double materiality guidance?
18 August 2023Draft implementation guidance to be discussed at next board meeting, Corporate Disclosures analyses key points for discussion