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EFRAG's application guidance, help or hindrance?
24 August 2023Materiality and value chain documents helpful for first time adopters but lack immediate practical value for the biggest companies, SRB members argue
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Materiality implementation guidance goes under EFRAG SRB's microscope
24 August 2023Board members broadly supportive of document, with caveats on some points on substance and some editorial considerations
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IASB set to introduce SME deferred tax reporting relief
23 August 2023Board votes to ballot on introducing accounting relief for Pillar Two-related deferred taxes
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Puma's time trial on supply chain data
22 August 2023Sportswear giant is condensing its value chain sustainability reporting process into a year to prepare for ESRS reporting in 2025
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Will EFRAG need to issue guidance on its double materiality guidance?
18 August 2023Draft implementation guidance to be discussed at next board meeting, Corporate Disclosures analyses key points for discussion
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AI 'superpowers' for sustainability teams
17 August 2023Companies increasingly using machine learning to help with reporting but concerns over AI remain a barrier to widespread adoption
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ISSB agenda consultation reignites 'investors' need' debate
15 August 2023As stakeholders call for ISSB to broaden scope of materiality to include impact
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New Zealand going alone on climate assurance?
15 August 2023XRB publishes its own GHG assurance standard and says it is not proposing to adopt ISSA 5000
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ISSB urged to prioritise biodiversity reporting
15 August 2023Consultation feedback calls for the standard-setter to prioritise researching and developing a nature-related disclosure standard
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Disclosing influence: Comparing political lobbying standards
10 August 2023ESRS disclosure requirement on lobbying falls between GRI and investor-led disclosure initiatives
