Archive

ESRS/ISSB digital interoperability awaiting 'human agreement'

While ESRS and GRI interoperability progresses

IFAC literature review on sustainability in education

IFRS Capital Markets Advisory Committee seeks new members

IAASB proposes narrow-scope amendments to converge with IESBA Code

AI to the rescue on ESG surveys

EthicsAnswer's machine learning tool automates responses to sustainability survey responses, to help reduce the workload of sustainability departments

IFAC guide on IAASB standard for audits of less complex entities

SASB Standards and the Swiss Army knife: investors tell ISSB to 'MacGyver' its way forward

New investor feedback suggests that SASB and the 'all-in-one' IFRS S1 is a Swiss Army knife that the ISSB can use to 'MacGyver' a plan for its agenda priorities. No need for an arsenal of thematic standards, investors mull.

2023 - A year of promise, will 2024 be the year of fulfilment?

Standards are out but question marks remain over jurisdictional adoption and companies' preparedness for reporting

Anthesis guide on ISSB standards

Harvard Law School issues guide on climate disclosure regimes