Last updated: 21 October 2026 ISSB reporting software is a platform that collects, controls and reports the data behind IFRS S1 and IFRS S2 disclosures. It works across every entity, country and reviewer in a group. Scope 1 and 2 are the easy part. Scope 3 is where multi-country reporting usually breaks. This guide explains…

Organizations with international operations increasingly report under more than one sustainability standard. A group may apply ESRS to its EU entities, ISSB standards to an overseas listing and UK SRS to a UK-listed subsidiary. If each standard drives its own data request, the same figure is gathered, reviewed and explained several times. That raises cost…

The EU has put the value chain cap into law. For CSRD reporting teams, the next job is to review supplier questionnaires before the cap applies in 2027. Commission Delegated Regulation (EU) 2026/1560 was published in the Official Journal on September 21, 2026. It entered into force on September 24. Article 3, which sets the…

SEC reporting is often described as a filing process, but for reporting teams, the filing itself is only the final output of a much broader disclosure process. Before a Form 10-K or Form 10-Q reaches EDGAR, financial data has moved through consolidation and supporting schedules, disclosures have been drafted and revised, accounting judgments have been…

Last week, EcoActive hosted the webinar “From CSRD Requirements to Assurance-Ready Reporting: How Automation and Governed AI Change the Reporting Cycle.” The session was an opportunity to look at the changes presented under the revised CSRD and ESRS framework and, more importantly, what those changes mean for the way reporting teams manage applicability, materiality, data,…

ESEF Readiness for 2027: 7 Areas to Review Before Your Annual Report For companies preparing annual financial reports in 2027, ESEF readiness should start well before final tagging and validation. The 2025 ESEF taxonomy applies to annual financial reports containing financial statements for financial years beginning on or after 1 January 2026. Reporting teams also…

IFRS 18 becomes mandatory for annual reporting periods beginning on or after January 1, 2027, introducing significant changes to how companies present and disclose financial performance. For financial reporting teams, the transition involves more than updating the statement of profit or loss. New subtotals, management-defined performance measures, comparative information and related disclosures need to be…

The revised European Sustainability Reporting Standards reduce the volume and complexity of CSRD reporting, but they do not remove its core requirements. Companies that remain within scope still apply double materiality, report material sustainability information, prepare a sustainability statement within the management report, and support limited assurance. What changes is how reporting teams determine, collect,…

The industry built its tools around what finance teams already knew. That decision made sense once. It is costing enterprises significantly now. Let me describe a scene most financial controllers and sustainability leads will recognise. It is ten days before a filing deadline. The revenue figure has changed. It is not a large change —…

Choosing disclosure management software requires more than comparing feature lists. Finance, compliance and reporting leaders need to assess whether a platform can strengthen reporting controls, connect information from different sources, support collaboration and create a reliable process for preparing complex disclosures. Many disclosure processes still depend heavily on Word and Excel files, email-based reviews and…

A real estate company closes one set of books. It almost never files them in one report. The same underlying numbers have to be presented through audited financial statements, a set of industry performance measures, the investor metrics the market expects, sustainability reporting, and — where applicable — a machine-readable regulatory filing. Each has its…