Is what's material for preparers material for auditors?
IAASB set to release additional guidance as confusion persists over practitioner/preparer materiality assessments in sustainability assurance standard
Bread Financial releases 2022 ESG report
Regulators globally divided over which topic the ISSB should focus on beyond climate
While they unanimously called on the international standard setter to focus on implementing IFRS S1 and S2
Japan continues to fly the flag for human capital
Japanese respondents to the ISSB agenda consultation call for social disclosures
EFRAG's application guidance, help or hindrance?
Materiality and value chain documents helpful for first time adopters but lack immediate practical value for the biggest companies, SRB members argue
Appointments to FAF Private Company Council
ISSB agenda consultation reignites 'investors' need' debate
As stakeholders call for ISSB to broaden scope of materiality to include impact
New Zealand going alone on climate assurance?
XRB publishes its own GHG assurance standard and says it is not proposing to adopt ISSA 5000
ISSB urged to prioritise biodiversity reporting
Consultation feedback calls for the standard-setter to prioritise researching and developing a nature-related disclosure standard