Top stories

Hong Kong sets out pathway to ISSB implementation

Reporting mandatory for listed companies from 2025, with assurance and reporting requirements for financial institutions to be introduced by 2028

UK TAC finalises advice on UK ISSB adoption

Changes made to transitional reliefs, but major amendments to financed emissions disclosures rejected

Australia approves landmark tax transparency law

Public country-by-country tax disclosures mandatory for large multinational groups operating in Australia

Corporate Disclosures 2024: the double materiality learning curve

EU corporates discuss the practicalities and the initial challenges of assessing material sustainability risks, opportunities and impacts for ESRS-compliant reporting

UN sets its sights on double materiality for development finance

With an ISSB + GRI lens

Exclusive: GRI to fold North America physical presence (for now)

Corporate Disclosures has learnt

Corporate Disclosures 2024: location, location, location - the first step in nature reporting

TNFD adopters set out how they locate their interfaces with nature as the starting point for biodiversity disclosures

Corporate Disclosures 2024: getting ahead of mandatory sustainability assurance

Sustainability assurance practitioner and EU company stress the need for building a relationship early to establish expectations and identify risks

Corporate Disclosures 2024: Moving towards a global framework on social-related disclosures

Madeleine Evans, director at Generation Investment Management and member of the steering committee for the Taskforce on Inequality and Social-related Financial Disclosures (TISFD), outlines how the Taskforce aims to drive improvements in global social reporting

Corporate Disclosures: ESRS sector standards, pros and cons

Delegates and panellists at our annual conference debated the value of sector standards versus the additional reporting burden