Top stories

  • Data collection challenge for EU banks

    16 February 2023

    Call for greater guidance to help banks collect data from their clients for ESRS compliance.

  • Biden's contractor disclosures rule proving divisive

    16 February 2023

    Contractors and stakeholders split on proposed rule to require climate disclosures from US federal contractors

  • Momentum building behind making country-by-country tax reporting public

    15 February 2023

    Shareholder resolutions and national regulations are pushing for companies to publicly disclose their taxes and business activities in every country

  • ISSB to vote on GRI and ESRS inclusion in IFRS S1's sources of guidance

    10 February 2023

    Corporate Disclosures provides its polling forecast

  • Challenges of drafting a mining standard

    09 February 2023

    Noora Puro, manager of the GRI sector program, outlines the most contentious issues she faced when drafting the standard.

  • Work in progress for EU mining, quarrying and coal standard

    08 February 2023

    Materiality approach and level of disaggregation slowing EFRAG's development of the sector-specific standard

  • Former SEC counsel predicts US disclosure rule for human capital

    07 February 2023

    But political division could prove challenging for regulator once again

  • EFRAG starts drafting listed SME standard

    02 February 2023

    Disclosures simplified through voluntary reporting and materiality assessments

  • Second time lucky for California climate disclosure bill?

    02 February 2023

    Bill reintroduced to the state's Senate with modifications to help reporting compatibility with the SEC's proposed climate disclosures rule

  • ECB calls for financial sector specific ESRS

    02 February 2023

    Arguing there is an "urgent need to develop specific guidance for the definition of the value chain of financial institutions"