A Wild West story: the cost of a double materiality assessment

Standard-setters from Hong Kong and Japan outline their concerns over implementing ISSB-aligned sustainability reporting requirements

Accountants are increasingly willing to use generative artificial intelligence to improve their productivity but need to be aware of its inherent and ever-evolving risks

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?

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