Keep up to date with the WDI and related work from the Thomson Reuters Foundation.
In July 2025 EFRAG published amended exposure drafts ESRS suites. Described as a “Quick Fix,” these drafts are slimmer than the 2023 Delegated Act and align with the CSRD Omnibus reforms. They were released for a 60-day public consultation ending 29 September 2025 and aim to simplify double materiality, reduce datapoints and streamline structure. Beyond cutting text, […]
In July 2025 EFRAG published amended exposure drafts of the European Sustainability Reporting Standards (ESRS) for social matters – ESRS S1 Own workforce and ESRS S2 Workers in the value chain. These revisions build on the 2023 Delegated Act and respond to feedback on the complexity of the original standards. They aim to simplify reporting, simplifying the double‑materiality […]
Corporate transparency was once as simple as sharing financial statements with investors. Today, it has transformed into a complex and evolving ecosystem, where diverse stakeholders—investors, regulators, and civil society—demand accountability on a broader scale. At the heart of this transformation lies the interplay between mandatory and voluntary disclosures. Mandatory disclosures, like those required under the […]
The Thomson Reuters Foundation is the new home of the world’s leading corporate disclosure initiative, the Workforce Disclosure Initiative (WDI), effective 1st February 2024. This partnership will strengthen responsible business practices as part of its work to foster more inclusive economies, and promote human rights. Launched in 2016 by responsible investment charity ShareAction, the WDI collects voluntarily disclosed […]
ISSB pressed to design international reporting standards for human capital and human rights issues by investors including Scottish Widows, La Française Group, and Local Authority Pension Fund Forum (LAPFF)