Opinion

  • Comment: True accounting and accountability for net-zero commitments began to arrive on 28th November 2023...

    31 January 2024

    Andrew Watson, co-founder Rethinking Capital, discusses why IAS37 is the key to unlock climate accounting

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

    29 December 2023

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

  • Inside GRI's new energy and climate standards

    11 December 2023

    Harold Pauwels, GRI director of standards, outlines the new disclosures that have been brought in and explains the reasons for the updates

  • Comment: Better to reign in Hell than to serve in Heaven?

    30 November 2023

    The material impact of caffein depravation

  • "Responsible investors won't be focusing on ISSB standards"

    24 November 2023

    Rodney Ndamba, chief executive and founder of the Institute for Sustainability Africa, discusses the interrelation between reporting standards and economic development

  • ISSB adoption in Africa

    21 November 2023

    Lebogang Senne, technical director of the Pan African Federation of Accountants (PAFA), discusses the considerations around adopting ISSB standards in Africa.

  • Tackling double materiality at Philip Morris International

    13 November 2023

    Jennifer Motles, chief sustainability officer at Philip Morris International, discusses the company's double materiality assessment efforts.

  • Canada's next steps on ISSB implementation

    03 October 2023

    Canadian Sustainability Standards Board chair (CSSB) Charles-Antoine St-Jean outlines the board's early progress and its plans to build capacity and adopt IFRS S1 and S2 in Canada

  • Opinion: California can be a blueprint for SEC on climate disclosures

    18 September 2023

    Building corporate support, accumulating political endorsements and making compromises on Scope 3 worked in the golden state, could a similar strategy help the national regulator with its own climate disclosure rule?

  • Inside Puma's sustainability reporting revamp

    05 September 2023

    Stefan Seidel, head of corporate sustainability, outlines how the company is updating its materiality assessment and value chain reporting in preparation for CSRD/ESRS