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Inside the mechanics of Europe's sector standards
03 October 2024EFRAG Sustainability Reporting Technical Expert Group (SR TEG) chair Chiara Del Prete clarifies the methodology and the rationale behind the introduction of EU sector-specific standards
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There's never been an energy transition in history, why would there be one in the future
03 October 2024Jean-Baptiste Fressoz discusses his new book, which exposes the myth of a transition in the context of the energy sector and climate change
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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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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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ERM's five-step strategy for CSRD support
18 July 2024How the sustainability consultancy approaches supporting EU clients with their imminent sustainability reporting requirements
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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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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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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
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Inside GRI's new energy and climate standards
11 December 2023Harold Pauwels, GRI director of standards, outlines the new disclosures that have been brought in and explains the reasons for the updates
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ISSB adoption in Africa
21 November 2023Lebogang Senne, technical director of the Pan African Federation of Accountants (PAFA), discusses the considerations around adopting ISSB standards in Africa.
