Opinion

  • Interview with departing GSSB chair Carol Adams

    08 April 2026

    Corporate Disclosures asked Carol Adams, departing chair of GRI's independent standard setting board, the GSSB, why her criticism of the ISSB seem to have softened over the years and her views on the future of the reporting landscape.

  • ISSB discusses feedback on the SASB enhancement project and related IFRS S2 amendments

    26 March 2026

    Cognisant of stakeholder questions about their broader standards architecture

  • CSRD made simple: double materiality is old wine in new bottles. Why ERM already knows the answer

    11 February 2026

    By Peter Paul van de Wijs, global sustainability executive/former Chief Policy Officer, GRI

  • Corporate Disclosures 2025 roundtables: Sustainability assurance

    07 January 2026

    Summary of discussions

  • Corporate Disclosures 2025 roundtables: Practical guidance for DMA

    05 January 2026

    Summary of discussions

  • Corporate Disclosures 2025 roundtables: ethics and independence

    02 January 2026

    Summary of discussions

  • Comment: Beyond mountains, more mountains

    01 January 2026

    In recent weeks, declarations that the Omnibus has reached its final destination

  • Corporate Disclosures 2025 roundtables: Monitoring the volatile policy landscape for sustainability reporting

    31 December 2025

    Summary of discussions

  • Corporate Disclosures 2025 roundtables: Changes to the scope of CSRD and implications for companies

    29 December 2025

    Summary of discussions

  • Corporate Disclosures 2025 roundtables: climate transition plans

    26 December 2025

    Summary of discussions