Archive

IAASB delivers first sustainability assurance standard

All eyes on European Commission to see if and how ISSA 5000 will be adopted in Europe

Hong Kong consults on ISSB-aligned standards

Hong Kong Institute of Certified Public Accountants proposes full alignment with IFRS S1 and IFRS S2

Restatements in reporting highlights maturing sustainability reporting practices

Steve Farrell, partner and head of sustainability assurance at Deloitte UK, discuss a resent research on FTSE 100 sustainability reporting

Comment: Mind the audit 'expectation gap': Will sustainability assurance open the floodgates for greenwashing?

Some industry stakeholders are expressing concerns, in private conversations, about how the nascent market for mandatory assurance of sustainability information can blow up in our faces in the form of an unexpected under the counter greenwashing.

Three quarters of FTSE 100 received assurance on ESG data in 2023, KPMG finds

Preparing for the second phase of New Zealand's climate disclosure requirements

A review of the first NZ CS-compliant reports, as transitional reliefs are removed for the next reporting period

Swiss parliament considers introducing 'Sustainable Enterprise' legal status for SMEs

Recognition would require GRI- or ESRS- 'like' reporting

Nick Anderson discusses IASB's proposed illustrative examples on climate

The IASB has today published for consultation eight illustrative examples to illustrate how companies should apply IFRS Accounting Standards when reporting the effects of climate-related and other uncertainties in their financial statements.

Investors worry of waves of modified sustainability assurance opinions

ICGN publishes investor viewpoint on sustainability assurance