All reporting articles
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NewsViewpoint: The tragedy of the horizon, act II – from promise to peril
10 years on from Mark Carney’s seminal speech, Frédéric Ducoulombier, programme director at EDHEC Climate Institute, says a focus on disclosure stayed difficult but vital action from policymakers
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NewsIFRS Sustainability Reporting Framework makes global progress, says Lloyd
ISSB chair Sue Lloyd says there is ‘very strong investor interest in sustainability information’
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NewsNew guidance aims to demystify climate disclosure rules for companies
The guidance ‘does not add or otherwise change the requirements in IFRS S2’, says ISSB
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NewsIASB forges ahead with climate, other uncertainties reporting examples
The board is expected to finalise the examples in October 2025
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NewsIFRS joins forces with TNFD to improve nature-related financial disclosures
The agreement aims to create better guidelines for companies to report on how their activities affect nature
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NewsISSB mulls biodiversity reporting approach, balances investor needs
Emmanuel Faber, ISSB chair, is calling for consistent methodology that mirrors the ISSB’s approach to climate reporting alongside a pragmatic approach
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Opinion PiecesInvestors must speak up on ESG reporting rules dictated by the EU’s omnibus
Shareholder engagement used to be all about reporting. What gets measured gets managed was the tagline of a whole era of ESG, as investors requested more and more information from companies to help them understand their environmental and social risks.
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NewsIASB’s climate reporting examples get broad support, but challenges remain
The board has long argued its standards are adequate for reporting on climate change, even though they do not explicitly address it
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NewsOmnibus: double materiality and taxonomy safe
Maria Albuquerque, commissioner for Financial Services and the Savings and Investments Union, says the EU Commission is trying to find ‘the right balance’
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NewsICSWG sets out priorities to free trustees from regulatory burdens
Group’s first paper outlines three key actions to remove barriers to sustainable investing
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NewsGermany’s Sustainable Finance Beirat pushes to amend SFDR, CSRD
Advisory group suggests improving the CSRD by reducing the number of data points required
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NewsBiodiversity: Strong interest, weak data, say investors
ISSB has called for more focused research that delves deeper into investor needs, tackles data and measurement challenges and clarifies key definitions
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AnalysisESMA and SFDR: another looming identity crisis for Europe’s ESG funds?
A redesign of SFDR may bring a new labelling regime after ESMA acted to fill the gap
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NewsISSB proposes fast-track amendments to climate-change standard
‘We’re not really deliberating whether or not we made good decisions in the past,’ says vice-chair Sue Lloyd
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NewsAon calls for member-centric innovation and transparency in bulk annuity market
Innovation around illiquid assets and transparency in funded reinsurance are also crucial priorities for the UK bulk annuity market, according to Aon
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NewsGerman 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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NewsSwiss pension funds association updates ESG reporting standards
ASIP updates standards to strengthen qualitative reporting, especially for stewardship
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NewsUK receives official advice on national sustainability reporting standards
Sustainability Disclosure Technical Advisory Committee suggests removing restrictions on which sectoral categories investors and banks can use to report emissions
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NewsEU should centralise ESG disclosures to cut costs for investors, says think tank
Think-tank Theia Finance Labs cites estimates that investors spend around €150,000 each year on public disclosures and €1m annually on broader reporting requirements
