Archive

Comment: Mind the audit 'expectation gap': Will sustainability assurance open the floodgates for greenwashing?

Some 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.

Preparing for the second phase of New Zealand's climate disclosure requirements

A review of the first NZ CS-compliant reports, as transitional reliefs are removed for the next reporting period

Shifting the needle on circularity strategy, from packaging to infrastructure

As You Sow's 2024 strategy for improving companies' recycling policies

Swiss parliament considers introducing 'Sustainable Enterprise' legal status for SMEs

Recognition would require GRI- or ESRS- 'like' reporting

UK TAC revives dynamic materiality, and is divided on SASB

So far the UK Technical Advisory Committee tentatively recommends not amending ISSB, including its investor-focused financial-materiality lens, but asks for more guidance

Webinar: recommendations for a CSRD-compliant double materiality assessment

Gemma Sancez Danes, member of EFRAG's sustainability reporting leadership team, outlines the key considerations for assessing sustainability-related impacts, risks and opportunities through a double materiality lens

"We need less input base disclosures on social metrics" Aegon UK head of RI says

Hilkka Komulainen advocates for more evidenced-based disclosures

EPP considers "halting" CSRD and CSDDD as part of next EU Commission workplan

Draft document for next legislature reveals

French accounting standards setter releases ESRS application guidance

As companies start to grasp the regime shift introduce by CSRD

CSRD, a compliance exercise as much as companies want it to be