Keep up to date with the WDI and related work from the Thomson Reuters Foundation.
The Workforce Disclosure Initiative (WDI) is fundamentally redesigning its scoring methodology for 2026, and we would like you to join the conversation and contribute your insights to this important development. Introduction For over a decade, WDI has helped investors and companies build a shared language around workforce transparency. As investor stewardship becomes more sophisticated, […]
We need your help to update the WDI survey to ensure it keeps abreast of changes to the landscape and continues to reflect investor and business needs – send us your feedback by Friday 13 March Introduction Workforces around the world, and the ways companies report on them, are evolving rapidly. To keep pace with […]
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 […]