Archive

Sportswear giant is condensing its value chain sustainability reporting process into a year to prepare for ESRS reporting in 2025

Draft implementation guidance to be discussed at next board meeting, Corporate Disclosures analyses key points for discussion

Companies increasingly using machine learning to help with reporting but concerns over AI remain a barrier to widespread adoption

As stakeholders call for ISSB to broaden scope of materiality to include impact

XRB publishes its own GHG assurance standard and says it is not proposing to adopt ISSA 5000

Consultation feedback calls for the standard-setter to prioritise researching and developing a nature-related disclosure standard

ESRS disclosure requirement on lobbying falls between GRI and investor-led disclosure initiatives

And reiterates relationship between ISSB standards and Transition Plan Taskforce work

Accountants skillsets mean they are well-placed to comply with the SEC's new disclosure requirements but internal processes, collaboration and education need to be strengthened

Business groups and investors split over the Treasury's proposed strategy for phasing in reporting requirements