Top stories

Concerns surface over IPSASB's approach to public policy climate reporting

Consultation respondents urge standard-setter to broaden disclosure requirements to policies not directly related to climate

State of nature metrics - the 'revolution' in biodiversity reporting

Nature Positive Initiative piloting a framework of indicators to assess the progress companies are making in managing their biodiversity impacts

Shell to engage with investors on liquified natural gas disclosures

After 20% shareholders voted in favour at AGM

Wave one CSRD reports lay bare the thorny materiality questions

Analysis of first reports suggest no one-to-one conversion between impacts and risks and opportunities

New study dispels foundational myths of omnibus

Survey of 1,000 EU companies finds broad support for CSRD and opposition to proposed reductions, in contrast to the messaging from Commission and business associations

To catch a CSRD wave

Carlsberg Group finance director describes CSRD as "what we had been waiting for".

European Commission to 'stop the clock' for CSRD wave one companies

Proposed delegated act would allow companies to omit ESRS disclosure requirements - including anticipated financial effects and social datapoints - indefinitely

Investors take on ESG backlash

South Korea joins three EU countries with 100% ESG assurance uptake amongst largest companies

IFAC study finds increase in global rate of sustainability assurance from 51% in 2019 to 73% in 2023

UK retailers face investor scrutiny over wage policies

Resolutions requesting disclosures on human capital management and living wages filed at Next, JD Sports and Marks & Spencer