Archive

GRI climate standard a 'blueprint' for next generation of reporting

Voluntary standard updated to match international developments, and disclosures on carbon credits and just transition are brought in

EFRAG SRB approves voluntary ESRS for SMEs

Minor tweaks made ahead of four-month consultations on draft VSME standard

Basel Committee proposes climate risk disclosure framework

FASB updates segment disclosure requirements

IASB proposes amendments to reporting requirements on financial instruments with debt and equity features

Public sector taking sustainability disclosures into its own hands

As government bodies wait for IPSASB's climate standard

A4S guide on sustainability reporting landscape

Sustainability assurance, from limited to reasonable

Antonis Diolas, head of audit and assurance at ACCA, outlines the practical differences between limited and reasonable assurance engagements on sustainability information

LSEG calls for mandatory climate disclosures ahead of COP 28

Berkeley Partnership 'cheat sheet' on ESG reporting requirements