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Comment: Mind the audit 'expectation gap': Will sustainability assurance open the floodgates for greenwashing?
02 September 2024Some industry stakeholders are expressing concerns, in private conversations, about how the nascent market for mandatory assurance of sustainability information can blow up in our faces in the form of an unexpected under the counter greenwashing.
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UN Global Compact Network UK issues guide to the new era of sustainability reporting
01 August 2024As standardised and mandatory requirements for companies to undertake sustainability reporting have arrived, this year 2024 is being thought of as the 'year of implementation'.
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Nick Anderson discusses IASB's proposed illustrative examples on climate
31 July 2024The IASB has today published for consultation eight illustrative examples to illustrate how companies should apply IFRS Accounting Standards when reporting the effects of climate-related and other uncertainties in their financial statements.
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The Missing "T" in ESG
03 June 2024The companies that are widely perceived as saviors of the ESG era are in fact the cause of some of the main deficiencies ESG seeks to redress, according to research by Danielle A. Chaim & Gideon Parchomovsky
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Comment: For all the drum rolls and trumpets, one can't help to hear the pipe
30 May 2024It's the nature of all press conferences: you shed the light on what you want people to see and focus on, and you make sure that light doesn't move no matter what.
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Direction of travel on sustainability reporting clear, though puzzle still being pieced together
22 May 2024Kristina Wyatt, ex-SEC lawyer and chief sustainability officer at Persefoni, discusses sustainability reporting from California to the US SEC, and from the ISSB to EFRAG
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Costa Rica: "ISSB adoption will promote competitiveness and the country's position in international markets"
19 April 2024Interview with Alberto Porras, managing partner at Baker Tilly in Costa Rica
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US SEC staff break down climate disclosure rule
10 April 2024Chief accountant and corporate finance director outline the individual requirements introduced by the newly adopted regulation
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IESBA slicing the elephant to move one piece at a time
03 April 2024Gabriela Figueiredo Dias, Chair of the International Ethics Standards Board for Accountants (IESBA), discusses the standard setter's work on ethics standards for sustainability reporting and assurance, and its strategic vision to become a profession agnostic ethics standard setter.
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Interview with IPSASB chair
28 March 2024Ian Carruthers, chair of the International Public Sector Accounting Standards Board, discusses the standards setter's efforts with sustainability disclosures
