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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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Preparing for the second phase of New Zealand's climate disclosure requirements
22 August 2024A review of the first NZ CS-compliant reports, as transitional reliefs are removed for the next reporting period
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Shifting the needle on circularity strategy, from packaging to infrastructure
14 August 2024As You Sow's 2024 strategy for improving companies' recycling policies
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Swiss parliament considers introducing 'Sustainable Enterprise' legal status for SMEs
13 August 2024Recognition would require GRI- or ESRS- 'like' reporting
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UK TAC revives dynamic materiality, and is divided on SASB
09 August 2024So far the UK Technical Advisory Committee tentatively recommends not amending ISSB, including its investor-focused financial-materiality lens, but asks for more guidance
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Webinar: recommendations for a CSRD-compliant double materiality assessment
23 July 2024Gemma 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
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"We need less input base disclosures on social metrics" Aegon UK head of RI says
19 July 2024Hilkka Komulainen advocates for more evidenced-based disclosures
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EPP considers "halting" CSRD and CSDDD as part of next EU Commission workplan
03 July 2024Draft document for next legislature reveals
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French accounting standards setter releases ESRS application guidance
18 June 2024As companies start to grasp the regime shift introduce by CSRD
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CSRD, a compliance exercise as much as companies want it to be
16 May 2024
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