ESG Reporting - CSO Futures (Page 3)

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EU set to adopt voluntary sustainability reporting standard for SMEs

EU set to adopt voluntary sustainability reporting standard for SMEs

The standard is expected to cover most of requests SMEs receive from banks, investors and large corporates.

01 August 2025

What EFRAG’s analysis of 656 CSRD reports tells us about the state of corporate sustainability

What EFRAG’s analysis of 656 CSRD reports tells us about the state of corporate sustainability

"Climate plans remain incomplete."

28 July 2025

Calix Chief Sustainability Officer Martha Galley: ‘I have no interest in spending US$100k to create a PDF that is out of date the minute it is published’

People & Culture

Calix Chief Sustainability Officer Martha Galley: ‘I have no interest in spending US$100k to create a PDF that is out of date the minute it is published’

Calix wants to use its website to display sustainability data in an interactive way.

02 July 2025

GRI launches new ISSB-aligned climate standards

GRI launches new ISSB-aligned climate standards

The equivalence between GRI 102 and IFRS S2 is a key step in improving interoperability.

27 June 2025

EFRAG outlines plans to cut ESRS data points by 50%

EFRAG outlines plans to cut ESRS data points by 50%

EFRAG has identified five levers to reduce the reporting burden on companies.

20 June 2025

2025 guide to enterprise sustainability software (with prices)

Data and Technology

2025 guide to enterprise sustainability software (with prices)

Breaking down the main types of enterprise sustainability software in 2025, top players and indicative prices.

18 June 2025

Report highlights ‘profound’ lack of transparency in corporate climate lobbying

Report highlights ‘profound’ lack of transparency in corporate climate lobbying

A lack of appropriate governance may explain why so many companies’ advocacy efforts are misaligned with their climate goals.

10 June 2025

Nearly 70% of large US-listed firms now disclose Scope 3 emissions

Climate disclosures

Nearly 70% of large US-listed firms now disclose Scope 3 emissions

“While companies are setting more ambitious climate goals, few are sharing how they plan to get there."

22 May 2025

European firms favourable to CSRD in its current form, unhappy about Omnibus

European firms favourable to CSRD in its current form, unhappy about Omnibus

Support for CSRD increases with firm size, reaching 67% among those with over 5,000 employees.

16 May 2025

IAASB retires greenhouse gas reporting assurance standard

Policy & Standards

IAASB retires greenhouse gas reporting assurance standard

ISSA 5000 will replace ISAE 3410 for greenhouse gas reporting assurance.

12 May 2025

Systemic risks, competition and resilience: What CSOs should focus on in a sustainability 'recession'

Sustainability Governance

Systemic risks, competition and resilience: What CSOs should focus on in a sustainability 'recession'

For Cambridge Institute for Sustainability Leadership (CISL) CEO Lindsay Hooper, “silence is not a strategy”.

06 May 2025

More Scope 3, less ESG: Sustainability disclosures amid shifting policy environment

More Scope 3, less ESG: Sustainability disclosures amid shifting policy environment

"Many companies are adjusting terminology in response to backlash."

02 May 2025