• EFRAG's guidance is coming, but is it practical?

    13 December 2023

    European stakeholders call for simplicity in the ESRS implementation guidance on materiality assessments and value chain reporting

  • Getting ready for limited assurance with an eye on reasonable assurance

    06 December 2023

    Corporates share their experience at Corporate Disclosures 2023 conference

  • Auditors on a sustainability 'journey'

    10 October 2023

    Audit firms are upskilling their staff on sustainability topics in preparation for the CSRD but learning these skills takes time

  • EU corporates wary of sustainability assurance requirements

    06 October 2023

    Corporates see the importance of limited assurance but hold concerns over the associated costs, burdens and uncertainty

  • EU considers ISSA 5000's suitability for its sustainability assurance regime

    05 October 2023

    Commission to judge the standard's suitability for Europe ahead of introducing limited assurance standards in 2026

  • 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