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EFRAG starts drafting listed SME standard
02 February 2023Disclosures simplified through voluntary reporting and materiality assessments
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Second time lucky for California climate disclosure bill?
02 February 2023Bill reintroduced to the state's Senate with modifications to help reporting compatibility with the SEC's proposed climate disclosures rule
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ECB calls for financial sector specific ESRS
02 February 2023Arguing there is an "urgent need to develop specific guidance for the definition of the value chain of financial institutions"
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Sustainability recruitment caught in a perfect storm
02 February 2023With 50,000+ companies falling in the scope of CSRD, sustainability talent has never been in such high demand, a perfect storm for recruiters
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ESAs welcome ESRS but call on Commission for improvements
27 January 2023The European Supervisory Authorities (ESAs) have issued their respective opinion on the ESRS calling on the European Commission to make some amendments,...
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Honing management accountants' sustainability skills
27 January 2023AICPA, CIMA and ACCA tell Corporate Disclosures how they are helping management accountants with sustainability reporting and strategy
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CSRD reporting undermining relevance of information
26 January 2023"Explosion" of reporting requires operational changes at ENBW
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How to implement a double materiality assessment
25 January 2023According to Vera Moll, senior manager of sustainability reporting and strategy at KPMG
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Largest French companies hope for EC adjustments to draft ESRS
23 January 2023The French Association of Private Enterprises (AFEP) is hopeful it will make some adjustments to address legal issues and usefulness of the information
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Commercially sensitive opportunities exempt from ISSB disclosures
20 January 2023ISSB voted to allow companies not to disclose commercially sensitive information if not already publicly available