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Momentum building behind making country-by-country tax reporting public
15 February 2023Shareholder resolutions and national regulations are pushing for companies to publicly disclose their taxes and business activities in every country
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ISSB to vote on GRI and ESRS inclusion in IFRS S1's sources of guidance
10 February 2023Corporate Disclosures provides its polling forecast
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Challenges of drafting a mining standard
09 February 2023Noora Puro, manager of the GRI sector program, outlines the most contentious issues she faced when drafting the standard.
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Work in progress for EU mining, quarrying and coal standard
08 February 2023Materiality approach and level of disaggregation slowing EFRAG's development of the sector-specific standard
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Former SEC counsel predicts US disclosure rule for human capital
07 February 2023But political division could prove challenging for regulator once again
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EFRAG starts drafting listed SME standard
02 February 2023Disclosures simplified through voluntary reporting and materiality assessments
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Second time lucky for California climate disclosure bill?
02 February 2023Bill reintroduced to the state's Senate with modifications to help reporting compatibility with the SEC's proposed climate disclosures rule
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ECB calls for financial sector specific ESRS
02 February 2023Arguing there is an "urgent need to develop specific guidance for the definition of the value chain of financial institutions"
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Sustainability recruitment caught in a perfect storm
02 February 2023With 50,000+ companies falling in the scope of CSRD, sustainability talent has never been in such high demand, a perfect storm for recruiters
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ESAs welcome ESRS but call on Commission for improvements
27 January 2023The European Supervisory Authorities (ESAs) have issued their respective opinion on the ESRS calling on the European Commission to make some amendments,...
