Archive

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

"CSRD is like a gym membership," CDP founder says

Paul Dickinson discusses the latest attack against sustainability and why he remains an eternal optimist

Japanese lessons on human capital disclosures

As ISSB 'considers the considerations' of potential future work

IFRS S3 lost in translation

While expectations are high for the next standard, the ISSB faces "tough decisions"

TNFD sector guidance was breakthrough in biodiversity/natural capital investing, Robeco says

While warning the EU not to 'throw the baby out with the bathwater' through simplification

Shareholders withdraw human capital disclosure resolution at Tesla

CSRD and CSDDD caught in a perfect storm

Will the directives be thrown out the boat to lighten the weight, or use as beacons in the darkness?

Court overturns Nasdaq's diversity disclosure rule

Rules SEC did not have authority to approve reporting requirements on board-level diversity

Corporate Disclosures 2024: Fireside chat - CSDDD in practice

Greta Koch, policy adviser to MEP Axel Voss at the European Parliament, discusses the practicalities of implementing the European due diligence directive for companies, at the Corporate Disclosures annual conference in London this week (27 November)

Outcome of Glencore's OECD human rights complaint questions pushback of due diligence laws in UK and EU

As UK NCP finds instances of non-compliance at a former subsidiary of Glencore in Chad.