Archive

IPSASB proposes amendments to better align materiality definitions

New study dispels foundational myths of omnibus

Survey of 1,000 EU companies finds broad support for CSRD and opposition to proposed reductions, in contrast to the messaging from Commission and business associations

To catch a CSRD wave

Carlsberg Group finance director describes CSRD as "what we had been waiting for".

EFRAG summarises discussions at IFASS Meeting

Nature Positive Initiative pilots 'state of nature' metrics

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

Investors take on ESG backlash

Basel Committee to issue voluntary climate disclosure framework for banks

ICAEW: Engaging with corporate clients on nature

IFRS Foundation updates educational materials on going concern