All corporate reporting articles
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News
German insurance association backs Commission’s plan for ESG omnibus package
‘We need sustainability reporting that focuses less on quantity and more on the quality of the information,’ says Jörg Asmussen, GDV’s chief
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News
Norway’s SWF rekindles Trump-backed end to quarterly reporting
NBIM says mandatory quarterly reporting by businesses can lead to short-term decision-making, hindering sustainable growth and innovation
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News
ATP hands portfolio companies own CSRD reporting wishlist
Danish pensions giant warns ‘over-reporting’ of new ESG rules could drown out the relevant data for the €92.9bn investor
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Opinion Pieces
Viewpoint: 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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News
Companies 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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News
Experts ‘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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News
German DAX companies fail to fully disclose indirect emissions
Fund managers face challenges dealing with own reporting requirements
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News
ISSB 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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News
NBIM 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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News
Norway’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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News
Norway’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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News
NBIM 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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News
SASB, 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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News
Nordic roundup: NBIM, AP Funds’ ethics chief, AP7 bemoans reporting
NBIM rejects three firms on human-rights grounds
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News
ClientEarth 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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News
FRC makes ‘bold’ suggestions for future of corporate reporting
Proposals include moving to ‘network of interconnected reports’
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News
NBIM 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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News
PensionDanmark publishes audited ESG figures
Danish pension fund becomes first to include ESG numbers in independent auditor’s report
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News
EC 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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News
Poor 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