Archive

  • Inside the mechanics of Europe's sector standards

    03 October 2024

    EFRAG Sustainability Reporting Technical Expert Group (SR TEG) chair Chiara Del Prete clarifies the methodology and the rationale behind the introduction of EU sector-specific standards

  • There's never been an energy transition in history, why would there be one in the future

    03 October 2024

    Jean-Baptiste Fressoz discusses his new book, which exposes the myth of a transition in the context of the energy sector and climate change

  • Restatements in reporting highlights maturing sustainability reporting practices

    12 September 2024

    Steve Farrell, partner and head of sustainability assurance at Deloitte UK, discuss a resent research on FTSE 100 sustainability reporting

  • Nick Anderson discusses IASB's proposed illustrative examples on climate

    31 July 2024

    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.

  • ERM's five-step strategy for CSRD support

    18 July 2024

    How the sustainability consultancy approaches supporting EU clients with their imminent sustainability reporting requirements

  • Direction of travel on sustainability reporting clear, though puzzle still being pieced together

    22 May 2024

    Kristina Wyatt, ex-SEC lawyer and chief sustainability officer at Persefoni, discusses sustainability reporting from California to the US SEC, and from the ISSB to EFRAG

  • Measuring, monetising and attributing impacts in the financial sector

    09 April 2024

    Tjeerd Krumpelman, ABN AMRO's former head of reporting, regulations and stakeholder management, outlines the reasoning and the methodology behind the Dutch bank's Impact Report

  • Inside GRI's new energy and climate standards

    11 December 2023

    Harold Pauwels, GRI director of standards, outlines the new disclosures that have been brought in and explains the reasons for the updates

  • Canada's next steps on ISSB implementation

    03 October 2023

    Canadian Sustainability Standards Board chair (CSSB) Charles-Antoine St-Jean outlines the board's early progress and its plans to build capacity and adopt IFRS S1 and S2 in Canada

  • Inside Puma's sustainability reporting revamp

    05 September 2023

    Stefan Seidel, head of corporate sustainability, outlines how the company is updating its materiality assessment and value chain reporting in preparation for CSRD/ESRS