Inside Puma's sustainability reporting revamp
Stefan Seidel, head of corporate sustainability, outlines how the company is updating its materiality assessment and value chain reporting in preparation for CSRD/ESRS
GRI 415: The North Star for lobbying transparency?
Harold Pauwels, GRI's director of standards, discusses the planned revisions to the lobbying disclosure standard and its influence on jurisdictional reporting requirements
Challenges for the adoption of the ISSB standards
A new ethics code for sustainability? Or incorporating the topic in the existing code?
International Ethics Standards Board for Accountants board member, Vania Borgerth, discusses how the board is considering sustainability in its work.
ACCA opens curtains on corporates' readiness for ISSB climate standard
SASB to become the IFRS sustainability standards for SMEs?
An option to be discussed by the ISSB, its chair said
Integrating the impact pillar in companies' reporting
Peter Paul van de Wijs, chief external affairs officer at the GRI, discusses the voluntary standard setter place in the emerging mandatory reporting landscape. Interview by Vincent Huck
From Motherhood and Apple Pie... the seasons they are a - changing
Bernard Peter Agulhas, the former audit regulator and chairman of the King Committee Subcommittee on Climate Change in South Africa, reflects on the auditability of the nascent sustainability standards, as without assurance those standards risk far more manipulation then their conventional financial counterparts
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