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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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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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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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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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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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Comment: A Pythonesque take on IASB/ISSB joint meeting
23 February 2024Featuring the the knights of the square standard setting table
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Float like a butterfly sting like the BEES: can the ISSB learn from the Rumble in the Jungle?
06 February 2024As EFRAG seeks alignment with the TNFD framework, is the ISSB down for the count in the global sustainability reporting arena?
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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
