Archive

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

California to require transparency on social compliance audits

Legislation passes both houses, and awaits signature from State Governor Gavin Newsom

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.

IAASB issues guidance on ISA for LCE

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

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

CEAOB opens consultation on non-binding guidelines for limited assurance on sustainability reporting

ACCA's eight-step reporting plan for SMEs

Guidance sets out how small businesses can implement a robust process for disclosing sustainability data

CSRD, a compliance exercise as much as companies want it to be