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Japan's regulator bets on human capital to make ISSB disclosure count
14 September 2026Koichiro Kuramochi, chief accountant and director of the international accounting office of the Financial Services Agency in Japan, explains why human capital disclosure is the area he expects to prove sustainability reporting's worth to investors
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Decarbonisation disclosures voted down at Nike AGM
11 September 2026Shareholders reject resolution requesting a report on how the board plans to achieve its emissions reduction targets
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Separating the green from the greenwashing
09 September 2026Corporates, investors, regulators and policymakers discuss how to reduce the risks of including misleading information in sustainability reports
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UK sets path for corporate reporting overhaul
08 September 2026Government launches consultation package on measures to simplify requirements and refocus annual reports on financially material information
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Colombian companies talk transition, but proof of delivery still lacking
07 September 2026WBA highlights gap between sustainability strategy and implementation amongst large Colombian companies and multinationals operating in the country
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Aware but unprepared: Unpicking California's first climate risk reports
03 September 2026Ceres and G&A find a wide range of reporting depth and strategic integration, based on the first wave of voluntary disclosures under SB 261
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CSDDD guidance consultation exposes old divides
01 September 2026Familiar fault lines between Washington and rights groups reemerges as Commission seeks views on guidelines
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Reporting in the spotlight at UN land degradation talks
31 August 2026Case studies demonstrate importance and limitations of sustainability disclosures as a tool for aiding progress towards global targets
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Investors opine on direction of travel for SASB
28 August 2026Corporate Disclosures analysises 24 investors' comment letters on the ISSB's exposure draft
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EU Taxonomy: Accountants and standard-setters converge on scrapping OpEx metric, but split on how far to go
27 August 2026Responses to ESMA's technical advice consultation reveal broad support for narrowing the taxonomy's operating expenditure KPI, deep scepticism of non-binding Commission FAQs, and disagreement over how mixed groups should report
