Archive

A Wild West story: the cost of a double materiality assessment

Friend or foe? Managing AI risks in the accountancy profession

Accountants are increasingly willing to use generative artificial intelligence to improve their productivity but need to be aware of its inherent and ever-evolving risks

Flexibility the cornerstone of ISSA 5000

IAASB chair and the board's program and technical director explain how the principles-based nature of the draft standard allows it to be reporting framework -neutral and practitioner-agnostic

IASB moving cautiously on climate risk project

Will only explore standard-setting on estimates, with illustrative guidance to be used for all other aspects of the project

Canada to launch consultation on IFRS S1 and S2 adoption in 2024

As ambition to be amongst first adopters takes a dent

TNFD up and running

Biodiversity framework published with 14 recommended disclosures

ESRS for SMEs: The key to Europe's new policy goals?

With the Commission trimming down reporting requirements and SMEs calling for clarity, EFRAG is tasked with releasing its simplified reporting standards by the end of October

Is what's material for preparers material for auditors?

IAASB set to release additional guidance as confusion persists over practitioner/preparer materiality assessments in sustainability assurance standard

EU arms industry under fire on due diligence

NGOs pushing for defence companies' full value chains to be scoped into the Corporate Sustainability Due Diligence Directive but the Council's position remains a spanner in the works

California moving closer to mandatory climate disclosures

As the Climate Corporate Accountability Act (SB 253) is approved by the State Assembly