Archive

SASB to become the IFRS sustainability standards for SMEs?

An option to be discussed by the ISSB, its chair said

What if the ISSB and EFRAG already shared a same vision of materiality

Is there a parochial debate between theory and practice?

IFAC urges business leaders to use an "integrated mindset"

Sustainability joins up accountants' societal imperative and commercial incentives

Accountancy Europe release white paper on sustainability assurance

Internal auditors' role in assessing sustainability disclosures

Brad Monterio, EVP and member competency and learning at The Institute of Internal Auditors (IIA) and Jim Pelletier, VP portfolio strategy at the IIA, discuss how the role of internal auditors is changing in a world of ever more sustainability disclosures and standards. Interview by Vincent Huck

'Standards should be practical rather than perfect'

Accountancy Europe CEO Olivier Boutellis-Taft gives his assessment on CSRD and the sustainable standard setting process. Interview by Vincent Huck

From NFRD to CSRD

Richard Howitt, was the rapporteur for the Non-Financial Reporting Directive, he recalls the hurdles he faced to bring the directive forward - not too dissimilar to discussions currently taking place in the trialogue for the CSRD. Interview by Vincent Huck