Archive

SBTi consults on draft of its financial institution net-zero standard

Investors worry of waves of modified sustainability assurance opinions

Webinar: recommendations for a CSRD-compliant double materiality assessment

Gemma Sancez Danes, member of EFRAG's sustainability reporting leadership team, outlines the key considerations for assessing sustainability-related impacts, risks and opportunities through a double materiality lens

CSRD transposition delays add to complexity

Potential delays to requirements, on top of different approaches to assurance and penalties amongst adopters

EFRAG publishes final letter on proposed amendments to IFRS 3, IAS 36

ERM's five-step strategy for CSRD support

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

EFRAG approves XBRL Taxonomy for ESRS

With final document expected to be published next month

IPSASB to review natural resources and climate disclosure projects

UKEB to hold outreach on IFRS 18

FASB issues final chapter in Conceptual Framework