• Is what's material for preparers material for auditors?

    14 September 2023

    IAASB set to release additional guidance as confusion persists over practitioner/preparer materiality assessments in sustainability assurance standard

  • ISSB urged to prioritise biodiversity reporting

    15 August 2023

    Consultation feedback calls for the standard-setter to prioritise researching and developing a nature-related disclosure standard

  • Fear and lobbying in Brussels

    19 July 2023

    With stakeholders on tenterhooks as the Commission finalises ESRS, Corporate Disclosures reveals what is at stake

  • Financial materiality under ESRS and ISSB misaligned?

    18 July 2023

    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

    22 June 2023

    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.

  • What is a sustainability reporting skill?

    09 June 2023

    And do accountants have it?

  • Europe waiting for digital reporting holy grail

    17 May 2023

    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?

    04 May 2023

    SASB integration not a straightforward affair

  • EFRAG CEO responds to concerns around ESRS granularity

    27 April 2023

    Saskia Slomp says materiality assessment will reduce number of data points in sustainability standards, in response to corporate criticism of reporting burden