Archive

  • The Missing "T" in ESG

    03 June 2024

    The 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

  • Costa Rica: "ISSB adoption will promote competitiveness and the country's position in international markets"

    19 April 2024

    Interview with Alberto Porras, managing partner at Baker Tilly in Costa Rica

  • Measuring, monetising and attributing impacts in the financial sector

    09 April 2024

    Tjeerd Krumpelman, ABN AMRO's former head of reporting, regulations and stakeholder management, outlines the reasoning and the methodology behind the Dutch bank's Impact Report

  • IESBA slicing the elephant to move one piece at a time

    03 April 2024

    Gabriela 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.

  • 2023 - A year of promise, will 2024 be the year of fulfilment?

    29 December 2023

    Standards are out but question marks remain over jurisdictional adoption and companies' preparedness for reporting

  • Comment: Better to reign in Hell than to serve in Heaven?

    30 November 2023

    The material impact of caffein depravation

  • Tackling double materiality at Philip Morris International

    13 November 2023

    Jennifer Motles, chief sustainability officer at Philip Morris International, discusses the company's double materiality assessment efforts.

  • Inside Puma's sustainability reporting revamp

    05 September 2023

    Stefan Seidel, head of corporate sustainability, outlines how the company is updating its materiality assessment and value chain reporting in preparation for CSRD/ESRS

  • German auditors in support of international sustainability standards

    25 July 2023

    "Even if the European implementation of sustainability rules currently has the momentum, we are convinced that in the long run only internationally comparable sustainability rules make sense"

  • A corporate's take on EU Commission ESRS amendments

    19 July 2023

    The head of sustainability reporting at one of Europe's large insurer asset managers discusses the changes made to the ESRS by the EU Commission, both from a preparer and user perspective of the information. Interview by Vincent Huck