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
ISSB urged to prioritise biodiversity reporting
Consultation feedback calls for the standard-setter to prioritise researching and developing a nature-related disclosure standard
Fear and lobbying in Brussels
With stakeholders on tenterhooks as the Commission finalises ESRS, Corporate Disclosures reveals what is at stake
Financial materiality under ESRS and ISSB misaligned?
As the European Commission prepares the final delegated acts for ESRS, some stakeholders warn of potential double reporting
The battle of sustainability assurance: audit firms 'versus' other providers
Accountancy Europe deputy CEO Hilde Blomme and IFAC director for Sustainability, Policy & Regulatory Affairs David Madon discuss the sustainability assurance ecosystem and the role of and implications of regulation for the different stakeholders.
Europe waiting for digital reporting holy grail
European Single Access Point will help investors and stakeholders navigate ESRS disclosures but will not be available for the next few years
IFRS S1's one year relief... a relief for the ISSB as much as preparers?
SASB integration not a straightforward affair
European stakeholders call for additional EFRAG funding
EFRAG CEO responds to concerns around ESRS granularity
Saskia Slomp says materiality assessment will reduce number of data points in sustainability standards, in response to corporate criticism of reporting burden