Archive

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

EFRAG issues XBRL Taxonomy for ESRS

Comment: Mind the audit 'expectation gap': Will sustainability assurance open the floodgates for greenwashing?

Some industry stakeholders are expressing concerns, in private conversations, about how the nascent market for mandatory assurance of sustainability information can blow up in our faces in the form of an unexpected under the counter greenwashing.

EFRAG announces seven new strategic partnerships

Nature Benchmark shows companies lagging on biodiversity disclosures

Assessment from the World Benchmarking Alliance finds poor performance on companies' disclosures of nature-related impacts and dependencies, and highlights lack of ESRS readiness amongst EU companies

Swiss parliament considers introducing 'Sustainable Enterprise' legal status for SMEs

Recognition would require GRI- or ESRS- 'like' reporting

EFRAG issues 2023 annual review

ISSB looks to take driving interoperability seat with sector specific standards

As board ponders 'interoperability 2.0'

EFRAG releases study on early implementation of ESRS