Opinion

  • The Missing "T" in ESG

    03 June 2024

    The companies that are widely perceived as saviors of the ESG era are in fact the cause of some of the main deficiencies ESG seeks to redress, according to research by Danielle A. Chaim & Gideon Parchomovsky

  • Comment: For all the drum rolls and trumpets, one can't help to hear the pipe

    30 May 2024

    It's the nature of all press conferences: you shed the light on what you want people to see and focus on, and you make sure that light doesn't move no matter what.

  • Direction of travel on sustainability reporting clear, though puzzle still being pieced together

    22 May 2024

    Kristina Wyatt, ex-SEC lawyer and chief sustainability officer at Persefoni, discusses sustainability reporting from California to the US SEC, and from the ISSB to EFRAG

  • Costa Rica: "ISSB adoption will promote competitiveness and the country's position in international markets"

    19 April 2024

    Interview with Alberto Porras, managing partner at Baker Tilly in Costa Rica

  • US SEC staff break down climate disclosure rule

    10 April 2024

    Chief accountant and corporate finance director outline the individual requirements introduced by the newly adopted regulation

  • Measuring, monetising and attributing impacts in the financial sector

    09 April 2024

    Tjeerd Krumpelman, ABN AMRO's former head of reporting, regulations and stakeholder management, outlines the reasoning and the methodology behind the Dutch bank's Impact Report

  • IESBA slicing the elephant to move one piece at a time

    03 April 2024

    Gabriela Figueiredo Dias, Chair of the International Ethics Standards Board for Accountants (IESBA), discusses the standard setter's work on ethics standards for sustainability reporting and assurance, and its strategic vision to become a profession agnostic ethics standard setter.

  • Interview with IPSASB chair

    28 March 2024

    Ian Carruthers, chair of the International Public Sector Accounting Standards Board, discusses the standards setter's efforts with sustainability disclosures

  • Comment: A Pythonesque take on IASB/ISSB joint meeting

    23 February 2024

    Featuring the the knights of the square standard setting table

  • Float like a butterfly sting like the BEES: can the ISSB learn from the Rumble in the Jungle?

    06 February 2024

    As EFRAG seeks alignment with the TNFD framework, is the ISSB down for the count in the global sustainability reporting arena?