Archive

Climate reporting with Chinese characteristics

New disclosure standard broadly aligns with IFRS S2, while also maintaining double materiality and integrating policy priorities

IESBA and IAASB seek input on 2028-2031 work plans

Crowe outlines CDP scoring framework

Corporate Disclosures 2025 roundtables: Sustainability assurance

Summary of discussions

IAASB updates requirements for using external experts in assurance

Study: Five pillars for effective sustainability assurance

Corporate Disclosures 2025 roundtables: ethics and independence

Summary of discussions

Edo Kienhuis appointed IAASB vice-chair

US SEC chair Atkins "shocked" by audit firms' climate stance

As chief accountant Hohl warns of IFRS mission drift

Corporate Disclosures 2025: Laying the foundations for sustainability assurance

A company and an audit firm highlight the importance of establishing robust governance and controls over the sustainability reporting process before obtaining assurance