All corporate reporting articles
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Opinion PiecesViewpoint: A response to ISSB’s Faber’s ‘triple illusion’ criticism of double materiality
Frédéric Ducoulombier, of EDHEC-Risk Climate Impact Institute, says the ISSB chair straw-mans the positions of advocates of the EU ESRS’s double materiality
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NewsCompanies reporting through CDP are well prepared for ESRS
Companies disclosing voluntarily through CDP show preparedness on some of the critical information required under the standards
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NewsExperts ‘very concerned’ about EU row-back in proposed CSRD standards
Leaving entities free to choose which areas were material before disclosing ‘allows companies to leave out entire parts of the sustainability disclosures’, says Eurosif
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NewsGerman DAX companies fail to fully disclose indirect emissions
Fund managers face challenges dealing with own reporting requirements
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NewsISSB achieves quorum with announcement of two new appointments
Sustainability rulemaker will be able to hold its inaugural public meeting next month
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NewsNBIM plans to step up efforts for better corporate climate reporting
Keeping global warming to under 2°C should benefit the GPFG, says Norges Bank
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NewsNorway’s GPFG backs requiring UK companies to report climate risks
Sovereign wealth fund manager responds to UK government’s consultation on better audit and corporate governance framework
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NewsNorway’s SWF bemoans patchiness of US firms’ climate reporting
NBIM finds stronger climate reporting practices from tech, retail than banking and auto sectors
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NewsNBIM calls on China to sharpen corporate ESG reporting plan
Would be better to make Chinese firms publish English versions of corporate reports too, says Norway’s SWF
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NewsSASB, IIRC merge to form Value Reporting Foundation
One of the priorities for the merged entity will be to support the work of bodies such as the IFRS Foundation
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NewsNordic roundup: NBIM, AP Funds’ ethics chief, AP7 bemoans reporting
NBIM rejects three firms on human-rights grounds
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NewsClientEarth calls for climate change reporting improvement
The FRC’s supervisory priorities for the coming year include reporting on the impact of climate change, the COVID-19 pandemic and Brexit
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NewsFRC makes ‘bold’ suggestions for future of corporate reporting
Proposals include moving to ‘network of interconnected reports’
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NewsNBIM puts need for ESG openness centre stage
Research shows markets do not fully price in climate risks, says Norway’s SWF
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NewsPensionDanmark publishes audited ESG figures
Danish pension fund becomes first to include ESG numbers in independent auditor’s report
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NewsEC to initiate work on European non-financial reporting standards [updated]
EFRAG to be invited to begin preparatory work ‘as quickly as possible’
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NewsPoor corporate emissions data ‘a scandal’, says analysis firm
Arabesque S-Ray CEO says the use of climate scores based on estimated emissions means the financial industry is not incentivising companies to publicly report
