Archive

UNEP FI: Financial Institutions set to start on nature reporting

Technology at the rescue of preparers?

Panellists at Corporate Disclosures 2023 conference discuss the challenges of digitally tagging sustainability reports, and the opportunities that tech offers

US mandating AI-related disclosures

Through Biden executive order on development and proposed bipartisan bill on uses

UK government opens call for evidence on scope 3 reporting

UK government scraps new reporting regulations

Is what's material for preparers material for auditors?

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

GRI signs MoU with Philippines government

Carbon accounting, from spend based to supplier data (but not yet)

Exact measurements form supplier-specific emissions are preferable but spend-based is here to stay for the foreseeable future

EFRAG piling the impact materiality pressure on ISSB

Calls for impact disclosures in the IFRS sustainability standards while accepting the limitations of the ISSB's investor-focused mandate

Dynacor releases 2022 sustainability report