Archive

One in three S&P 500 companies adopting double materiality, study finds

Technical vs political: Omnibus I heads to final destination

With a key question: should scope be raised if ESRS are simplified?

IESBA highlights proportionality in sustainability assurance ethics standard

OECD sets out recommendations for public sector sustainability reporting

KPMG: One in two FTSE 100 companies obtain assurance on social disclosures

New Zealand proposes extended reliefs on Scope 3 reporting and assurance requirements

IAASB aligns listed entity definitions with IESBA code

California unveils next phase of climate disclosure rulemaking

CARB sets out regulatory proposals on scope, fees and deadlines for reporting under SB 261 and SB 253

Singapore pushes back climate reporting timelines

For both SGX-listed companies and large non-listed firms

Readable standards, readable reports: EFRAG's plan to cut through complexity and instill clarity

In the second instalment of Corporate Disclosures' summer series on the proposed simplified ESRS, we speak with EFRAG sustainability reporting board member Kristian Koktvedgaard about the European body's efforts to make the standards clearer, as well as increasing the readability of the output by corporates.