Archive

UK FRC assumes governance of 'Wates Principles'

Companies continuing with climate disclosures regardless of regulation, Workiva survey finds

PCAOB outlines 2025 audit inspection priorities

PwC: Establishing internal controls on sustainability data

Climate disclosures remain a work in progress, (various) 2024 studies find

Surveys find improvements in emissions reporting but weaknesses apparent in financial effects, scenario analysis and transition plan disclosures

KPMG handbook on climate risks in the financial statements

Implementing CSRD: where pragmatism meets compassion

Preparers feel the 'no pain, no gain' mantra

EFRAG takes tentative step on non-EU standards

Approval of exposure draft delayed, with SRB set to renew discussions in January

London Stock Exchange issues sustainability reporting guide

The Chancery Lane Project sets out three key steps for CSRD/CSDDD preparations