Archive

Concerns over Big Four dominance of UK sustainability assurance market

FRC study on assurance engagements at FTSE 350 companies finds challenges in facilitating a competitive market

Restatements in reporting highlights maturing sustainability reporting practices

Steve Farrell, partner and head of sustainability assurance at Deloitte UK, discuss a resent research on FTSE 100 sustainability reporting

The deafening silence on Tax in ESRS

Accounting firms argue taxation is a relevant sustainability topic, despite omission in EU standards

Almost half of FTSE 100 companies made restatements on climate and sustainability metrics, Deloitte finds

'Room for improvement' on transition plan disclosures amongst UK companies

Deloitte survey of FTSE 100 listed companies finds

Deloitte: Digital tools for sustainability reporting

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