Sam Groves

CDP: EU companies already reporting on key aspect of CSDDD

AICPA's guide on assuring ESG disclosures

BIIA guide on 2023 disclosure regulations

Crowe LLP: Six steps to assessing climate risk

Webcast on financial instruments in IFRS for SMEs

Study on stakeholder metrics in Central America

Commercially sensitive opportunities exempt from ISSB disclosures

ISSB voted to allow companies not to disclose commercially sensitive information if not already publicly available

CSRD: Getting assurance right before starting reporting

Tristan Helsloot, director of sustainability assurance at KPMG Netherlands, recommends aligning strategy and control framework with assurance provider before starting reporting

ISSB offers reporting relief for Scope 1 and 2 disclosures

Companies can use information from different reporting periods if it comes from their value chain

ISSB disclosures to refer to most recent climate agreement

Companies will have to disclose how latest international agreement has informed climate targets