Opinion

  • Building international sustainability assurance standards

    10 November 2022

    Isabelle Tracq-Sengeissen, board member at the International Auditing and Assurance Standards Board (IAASB), highlights the international standards setter work on sustainability.

  • Brazil ready to endorse ISSB standards

    09 November 2022

    Vania Maria da Costa Borgerth, Board Member at the International Ethics Standards Board for Accountants, stresses the need for standardized sustainability reporting globally and highlights Brazil's endorsement mechanism

  • EFRAG CEO gives update at UNCTAD/ISAR

    08 November 2022

    Saskia Slomp, EFRAG CEO, outlines the sustainability work of the advisory body this year and plans for 2023

  • Video: Interview with IFRS Foundation's Lee White

    08 November 2022

    On ISSB work and building a global baseline on sustainability reporting

  • Introducing sustainability to public sector accounting

    07 November 2022

    Ian Carruthers, chair of the International Public Sector Accounting Standards Board, outlines the organization's achievements this year, current projects and plans for the future

  • Comment: And if the EU endorsed ISSB standards next week?

    02 November 2022

    What better timing than a COP Finance Day to do it

  • Maersk's head of corporate sustainability and ESG talks on limited and reasonable assurance

    19 October 2022

    Lene Bjørn Serpa discusses the role of assurance in strengthening internal controls. Interview by Vincent Huck

  • Video: IOSCO's Outlook on the ISSB standards

    18 October 2022

    By Kris Nathanail, senior policy advisor, IOSCO General Secretariat

  • Future of failed California climate disclosure law

    18 October 2022

    Catie Stewart, communications director for California's State Senator Scott Wiener, talks plans to reintroduce the California Corporate Accountability Act. Interview by Sam Groves.

  • US SEC commissioner Lizárraga on climate disclosures proposals

    18 October 2022

    SEC commissioner, Jaime Lizárraga, outlined the three proposed disclosure laws for the US in a speech at The Future of ESG Data conference