Archive

Council finalises position on due diligence directive ahead of trilogue

The Council of the EU has adopted its negotiating position on the Corporate Sustainability Due Diligence Directive (CSDDD). Final amendments were made to the text at a meeting of the Competitiveness Council today (1 November).

Voice of dissent on ESRS

Reasoning for one EFRAG SRB member's abstention on the first set of draft ESRS

ICAI's Singhal on why India may not adopt ISSB standards from the get go

Sanjeev Kumar Singhal, a council member of the Institute of Chartered Accountants of India, discusses India's Business Responsibility and Sustainability Report (BRSR), mandated by the local stock exchange for the country's top 1,000 listed companies.

Primark publishes 2021/22 sustainability report

KPMG guide on the impact of ESG reporting on audit

FRC policy paper on audit market competition

BDO guide on avoiding greenwashing in sustainability reporting

FASB proposed update on guidance for arrangements between entities under common control

CIPFA concerns on delays in local audit system

Monetary Authority of Singapore to issue roadmap for financial institutions' ISSB disclosures