Archive

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.

IAASB issues new resources on ISSA 5000

Double materiality made simple? EFRAG's Wim Bartels explains

In the first instalment of Corporate Disclosures' summer series on the proposed simplified ESRS, we speak with EFRAG sustainability reporting board member Wim Bartels about the European body's plans to clarify the double materiality assessment.

IESBA issues guidance on sustainability assurance ethics standards

JURI shadow negotiations begin on CSRD and CSDDD as 800 amendments tabled

Scope emerges as the key battleground. Can a consensus be found without the EPP siding with the Far Right?