Archive

EFRAG appoints Sustainability Reporting Board members

IFRS Foundation agrees MoU to establish ISSB presence in Frankfurt

From Motherhood and Apple Pie... the seasons they are a - changing

Bernard Peter Agulhas, the former audit regulator and chairman of the King Committee Subcommittee on Climate Change in South Africa, reflects on the auditability of the nascent sustainability standards, as without assurance those standards risk far more manipulation then their conventional financial counterparts

Internal auditors' role in assessing sustainability disclosures

Brad Monterio, EVP and member competency and learning at The Institute of Internal Auditors (IIA) and Jim Pelletier, VP portfolio strategy at the IIA, discuss how the role of internal auditors is changing in a world of ever more sustainability disclosures and standards. Interview by Vincent Huck

'Standards should be practical rather than perfect'

Accountancy Europe CEO Olivier Boutellis-Taft gives his assessment on CSRD and the sustainable standard setting process. Interview by Vincent Huck

From NFRD to CSRD

Richard Howitt, was the rapporteur for the Non-Financial Reporting Directive, he recalls the hurdles he faced to bring the directive forward - not too dissimilar to discussions currently taking place in the trialogue for the CSRD. Interview by Vincent Huck

EFRAG releases sustainability reporting standards

A number of issues already seem bound to emerge during upcoming consultation

Sustainability disclosures increasingly on North American internal auditors' radars

But not yet in their budgets