Sam Groves

AGI Denim releases 2022/23 sustainability report

US rolls out beneficial ownership reporting regime

Treasury's regulation commences requirements to disclose under Corporate Transparency Act

France moves first on CSRD transposition

Directive incorporated into national framework, with jail time included as a potential punishment for non-compliance

Ropes & Gray: Highlights from EFRAG's materiality guidance

ASKEL: Sustainability reporting guide for SMEs

United Group releases 2022 sustainability report

2023 - A year of promise, will 2024 be the year of fulfilment?

Standards are out but question marks remain over jurisdictional adoption and companies' preparedness for reporting

Accountants on the front line of whistleblower protection

The crucial role of finance professionals in ensuring whistleblowers are protected from harm

Implementing Scope 3 accounting at Caterpillar

CFO Andrew Bonfield outlines how accounting methodologies have been introduced for measuring and reporting indirect emissions

EFRAG issues draft ESRS guidance