Archive

Carbon accounting, from spend based to supplier data (but not yet)

Exact measurements form supplier-specific emissions are preferable but spend-based is here to stay for the foreseeable future

PwC: Practical guidance on sustainability disclosure requirements

ICAEW: ISSB should prioritise implementing standards

WEF: Ten things to know about ISSB standards

EFRAG piling the impact materiality pressure on ISSB

Calls for impact disclosures in the IFRS sustainability standards while accepting the limitations of the ISSB's investor-focused mandate

ACCA webinar on sustainability in reporting, tax and assurance

OECD developing mining due diligence handbook

CDP integrates GFANZ guidance into platform

IASB set to introduce SME deferred tax reporting relief

Board votes to ballot on introducing accounting relief for Pillar Two-related deferred taxes

Workiva: Executives and management disconnected on ESG disclosures diligence