Reporting & Disclosure

CII calls for more “human capital” disclosures

In its comment letter to the ISSB, the Council for ...

A nice comparison of ISSB and ESRS standards

Here's a note from David Carlin: A terrific resource on ...

Interoperability between ESRS and GRI standards

Here's a note from Beatriz Maio: Yesterday, the EFRAG Sustainability ...

Is California going to set the gold standard on climate disclosure?

Here's the intro from this blog by Cydney Posner: Are ...

The IAASB proposes a sustainability assurance standard!

Here's a note from David Carlin: A really important proposal ...

The EU Approves the European Sustainability Reporting Standards (ESRS)

In this note, Tim Mohin reports that the big news ...

The rapid evolution of the Chief Sustainability Officer’s role

- Chief Sustainability Officers are in high demand. - Their ...

What “ESG Impact” red flags should you be aware of?

Here's a note from Evan Vahouny: Here’s my rapid fire ...

How the S&P 500 report on ESG

The Center for Audit Quality recently released this survey of ...

Does ESG reporting really move the needle in fighting climate change?

Here's a note from Thara TK about her article on ...