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

Draghi report calls for EU to simplify sustainability regulations

The deafening silence on Tax in ESRS

Accounting firms argue taxation is a relevant sustainability topic, despite omission in EU standards

Corporate Governance Institute guidance on CSRD

EFRAG issues XBRL Taxonomy for ESRS

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.

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

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

EU issues additional guidance on CSRD

EU consults on electronic format for country-by-country tax reports

EFRAG issues 2023 annual review