Archive

Commission adopts ESRS delegated act

With added provisions on climate change and SFDR-related data points and adjustment to financial materiality

Fear and lobbying in Brussels

With stakeholders on tenterhooks as the Commission finalises ESRS, Corporate Disclosures reveals what is at stake

Financial materiality under ESRS and ISSB misaligned?

As the European Commission prepares the final delegated acts for ESRS, some stakeholders warn of potential double reporting

ESRS - the more things change, the more they stay the same

NGOs push back on Commission for lowering ambitions while chambers of commerce insist the standards remain too burdensome and investors feel they are left in limbo

NASDAQ guide on updates to ESRS

Commission's ESRS adjustments fail to appease corporates

Companies praise European Commission for trimming down the standards but hold reservations over the reporting burden, the timeframe and the materiality assessment

Infineum releases 2022 sustainability report

The battle of sustainability assurance: audit firms 'versus' other providers

Accountancy Europe deputy CEO Hilde Blomme and IFAC director for Sustainability, Policy & Regulatory Affairs David Madon discuss the sustainability assurance ecosystem and the role of and implications of regulation for the different stakeholders.

Grant Thornton guide on updated ESRS

API releases sustainability reporting guidance for oil and gas sector