New resource links the GRI Standards to SEBI's BRSR disclosure format

EFRAG seeks comments on its draft endorsement advice on IFRS 9 and 7 amendments

UK FRC proposes three-year strategy

PwC: Establishing internal controls on sustainability data

The role of ISOs in evidencing ESG performance for sustainability disclosure standards

Corporate Disclosures 2024 roundtable summary of discussion

Climate disclosures remain a work in progress, (various) 2024 studies find

Surveys find improvements in emissions reporting but weaknesses apparent in financial effects, scenario analysis and transition plan disclosures