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The Missing "T" in ESG
03 June 2024The companies that are widely perceived as saviors of the ESG era are in fact the cause of some of the main deficiencies ESG seeks to redress, according to research by Danielle A. Chaim & Gideon Parchomovsky
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Comment: For all the drum rolls and trumpets, one can't help to hear the pipe
30 May 2024It's the nature of all press conferences: you shed the light on what you want people to see and focus on, and you make sure that light doesn't move no matter what.
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Direction of travel on sustainability reporting clear, though puzzle still being pieced together
22 May 2024Kristina Wyatt, ex-SEC lawyer and chief sustainability officer at Persefoni, discusses sustainability reporting from California to the US SEC, and from the ISSB to EFRAG
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Costa Rica: "ISSB adoption will promote competitiveness and the country's position in international markets"
19 April 2024Interview with Alberto Porras, managing partner at Baker Tilly in Costa Rica
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US SEC staff break down climate disclosure rule
10 April 2024Chief accountant and corporate finance director outline the individual requirements introduced by the newly adopted regulation
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IESBA slicing the elephant to move one piece at a time
03 April 2024Gabriela Figueiredo Dias, Chair of the International Ethics Standards Board for Accountants (IESBA), discusses the standard setter's work on ethics standards for sustainability reporting and assurance, and its strategic vision to become a profession agnostic ethics standard setter.
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Interview with IPSASB chair
28 March 2024Ian Carruthers, chair of the International Public Sector Accounting Standards Board, discusses the standards setter's efforts with sustainability disclosures
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Comment: A Pythonesque take on IASB/ISSB joint meeting
23 February 2024Featuring the the knights of the square standard setting table
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Float like a butterfly sting like the BEES: can the ISSB learn from the Rumble in the Jungle?
06 February 2024As EFRAG seeks alignment with the TNFD framework, is the ISSB down for the count in the global sustainability reporting arena?
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2023 - A year of promise, will 2024 be the year of fulfilment?
29 December 2023Standards are out but question marks remain over jurisdictional adoption and companies' preparedness for reporting
