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Europe's ESRS for SMEs balancing act
25 November 2024EFRAG highlights proportionality of LSME and VSME standards, as stakeholders call for accessible digital tools to support SME disclosures
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Outcome of Glencore's OECD human rights complaint questions pushback of due diligence laws in UK and EU
22 November 2024As UK NCP finds instances of non-compliance at a former subsidiary of Glencore in Chad.
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California's 'CARB-on' disclosure strategy
20 November 2024Scott Wiener outlines role of California Air Resources Board in implementing disclosure legislation
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The cost of DMA limited assurance alone is same as financial audit, conference hears
19 November 2024While CSRD transposition delays create challenges for companies and auditors alike
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EFRAG and DHL Group engage in a Paso Doble over sector specific ESRS
19 November 2024While Patrick de Cambourg performs his own rendition of Nina Simone's classic
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New Zealand extends transitional reliefs on climate disclosures
15 November 2024External Reporting Board approves one-year extension to provisions on Scope 3 reporting and assurance, and anticipated financial effects disclosures
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EFRAG approves two-part voluntary standard for SMEs
13 November 2024Consisting of a basic module of disclosures for micro enterprises and a comprehensive module with additional datapoints for larger SMEs
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ASIC sets out regulatory regime for sustainability reporting
08 November 2024Draft guide open for consultation until 19 December
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IPSASB climate standard blends ISSB and GRI for public sector reporting
06 November 2024ED open for consultation until 28 February 2025
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Integrated reporting, the (missing?) vision at the IFRS Foundation
05 November 2024From the ease of conference panels to the harsh reality of board meeting decisions
