Archive

European Commission to 'stop the clock' for CSRD wave one companies

Proposed delegated act would allow companies to omit ESRS disclosure requirements - including anticipated financial effects and social datapoints - indefinitely

PwC: Material topics vary between industries in first CSRD reports

Compilation of sustainability reporting guidance (7-11 April)

Compilation of sustainability reporting guidance (24-28 March)

Allianz sees strategic value in CSRD reporting

After publishing first report under reasonable assurance

Big wins for the Big Four, but which auditor has picked up the most CSRD mandates so far?

Suggestion of even greater consolidation than with financial audits

Implications of overhauling CSRD assurance

Omnibus package proposals could reduce investor confidence in sustainability information and lead to fragmentation in standards for assurance engagements

PwC: Reporting the financial effects of climate issues

PwC highlights legal implications of EU Green Deal

PwC releases illustrative ISSB report