Archive

Diligent: Internal controls over financial reporting

Diligent: Carbon accounting guide

Audit committees getting to grips with ESG

Expertise and training required as audit committees are tasked with overseeing sustainability reporting despite lack of experience in ESG issues.

Rebuttable presumptions rebutted in comment letters to EFRAG

Concerns over the rebuttable presumptions approach to reporting in the draft European Sustainability Reporting Standards (ESRS) diluting the quality of reporting and overburdening entities was expressed in a number of comment letters sent to EFRAG.