Archive

US applies further pressure over EU sustainability rules

Government calls on EU policymakers to honour 2025 commitments and reduce CSDDD requirements for US businesses

No existing framework delivers product-level carbon accounting, according to ICC panel review

ISSB's technical questions on SASB raise the old architecture conundrum

Comment letters on the board's SASB overhaul keep circling back to the same unresolved point: what are the standards, exactly, supposed to be?

Early ASRS filers report well on governance but less well on metrics and targets, ERM finds

Study links financial statement complexity to users' cognitive load

Acclaro Advisory compares ISSA 5000 with ISAE 3410

FinCEN permanently exempts US companies from CTA reporting

Lawyers pulled into corporate sustainability sphere as regulation bites

Sustainability and legal functions increasingly collaborating, with disclosure and due diligence requirements cited as the biggest drivers

ICAEW offers recommendations for audit report presentation

Grant Thornton summarises revised EU reporting framework