Opinion

Introducing sustainability to public sector accounting

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?

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

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

Video: IOSCO's Outlook on the ISSB standards

By Kris Nathanail, senior policy advisor, IOSCO General Secretariat

Future of failed California climate disclosure law

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

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

IFRS's Foundation exec director on ISSB progress and future plans

Lee White, executive director of the IFRS Foundation, provides update on ISSB's objectives, progress and plans for the future.

A pragmatic approach to getting started with the ESRS

By Christoph Töpfer, policy and research officer at the German Environment Agency (UBA) and former member of the EFRAG Project Task Force. Interview by Vincent Huck

Large companies shouldn't burden SMEs and act as a catalyst for positive change across the value chain

Letizia Macrì, VP at ESG European Institute, gives her view on the ESRS and why they will be a game changer for Europe

Emmanuel Faber's speech to the European Parliament