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EFRAG's guidance is coming, but is it practical?
13 December 2023European stakeholders call for simplicity in the ESRS implementation guidance on materiality assessments and value chain reporting
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Auditors on a sustainability 'journey'
10 October 2023Audit firms are upskilling their staff on sustainability topics in preparation for the CSRD but learning these skills takes time
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EU considers ISSA 5000's suitability for its sustainability assurance regime
05 October 2023Commission to judge the standard's suitability for Europe ahead of introducing limited assurance standards in 2026
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EFRAG piling the impact materiality pressure on ISSB
30 August 2023Calls for impact disclosures in the IFRS sustainability standards while accepting the limitations of the ISSB's investor-focused mandate
