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

Nike shareholders reject supply chain due diligence proposals

Disclosure resolutions on supply chain management and social responsibility principles voted down at AGM

Australian climate reporting law clears Parliament

Australian climate reporting law clears Parliament

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.

Shifting the needle on circularity strategy, from packaging to infrastructure

As You Sow's 2024 strategy for improving companies' recycling policies

US SEC urged to introduce tax transparency rule

Investors call for mandatory public country-by-country reporting for listed US companies

Finance for Biodiversity issues new nature target setting framework for investors

Nike under investor pressure on supply chain due diligence

Two shareholder resolutions request that the company evaluate how it can better identify and address human rights-related risks through its supply chain

Nick Anderson discusses IASB's proposed illustrative examples on climate

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.

IASB consults on examples to improve reporting of climate-related uncertainties in financial statements