Comment: Better to reign in Hell than to serve in Heaven?
The material impact of caffein depravation
Tackling double materiality at Philip Morris International
Jennifer Motles, chief sustainability officer at Philip Morris International, discusses the company's double materiality assessment efforts.
Inside Puma's sustainability reporting revamp
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
"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
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
ICAN technical executive on ISSB adoption in Namibia
Carmen Penderis, technical executive at the Institute of Chartered Accountants of Namibia, says the institute wants full and voluntary adoption of the ISSB sustainability standards but the shape of final adoption depends on multiple organisations.
Gimme, Gimme, Gimme, sustainability assurance after ESRS-light
Corporate Disclosures travels to Brussels and take the pulse on the back of the publication of the CSRD delegated act by the EU Commission
The battle of sustainability assurance: audit firms 'versus' other providers
Accountancy Europe deputy CEO Hilde Blomme and IFAC director for Sustainability, Policy & Regulatory Affairs David Madon discuss the sustainability assurance ecosystem and the role of and implications of regulation for the different stakeholders.
IFAC backs zero corruption to be 18th SDG campaign
Scott Hanson, director, global engagement and policy at IFAC, discusses the role of anti-corruption reporting, on the back of the launch of a report reviewing current practices.
Comment: US SEC has an impossible job on climate disclosures
A year on from its announcement, political divisiveness and legal threats have made the possibility of robust climate disclosure standards in the US increasingly remote