The CSRD throughline in audit firms' responses to IAASB consultation
Auditors doubtful of ISSA 5000 usability for other assurance providers and concerned over standard suitability for ESRS audits
EFRAG's guidance is coming, but is it practical?
European stakeholders call for simplicity in the ESRS implementation guidance on materiality assessments and value chain reporting
ESRS for SMEs: The key to Europe's new policy goals?
With the Commission trimming down reporting requirements and SMEs calling for clarity, EFRAG is tasked with releasing its simplified reporting standards by the end of October
Deloitte: CSRD's operational implications
Deloitte: US companies' FAQs on CSRD
How finance departments can prepare for sustainability reporting
Deloitte director of controllership, accounting and reporting outlines steps finance teams should take to collect and manage sustainability information for decision making and disclosures