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Comment: In search of prosperity, the EU ditches the spaceship for the bus
01 January 2025The Commission's new competitiveness drive demonstrates the inherent political challenge of long-term environmental regulations like the European Green Deal
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Corporate Disclosures Conference to explore the Pandora Box of sustainability reporting
20 November 2024When the gods prowled the earth, Hephaestus, under the instructions of Zeus, created the first human woman - Pandora.
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Restatements in reporting highlights maturing sustainability reporting practices
12 September 2024Steve Farrell, partner and head of sustainability assurance at Deloitte UK, discuss a resent research on FTSE 100 sustainability reporting
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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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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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Measuring, monetising and attributing impacts in the financial sector
09 April 2024Tjeerd Krumpelman, ABN AMRO's former head of reporting, regulations and stakeholder management, outlines the reasoning and the methodology behind the Dutch bank's Impact Report
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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.