Archive

EU corporates wary of sustainability assurance requirements

Corporates see the importance of limited assurance but hold concerns over the associated costs, burdens and uncertainty

A Wild West story: the cost of a double materiality assessment

Flexibility the cornerstone of ISSA 5000

IAASB chair and the board's program and technical director explain how the principles-based nature of the draft standard allows it to be reporting framework -neutral and practitioner-agnostic

EU arms industry under fire on due diligence

NGOs pushing for defence companies' full value chains to be scoped into the Corporate Sustainability Due Diligence Directive but the Council's position remains a spanner in the works

No double materiality without assessment, no assessment without double materiality

A look into Puma's prep-work for CSRD and top four tips for inexperienced companies

Teacher pension fund forcing the issue on disclosures

With over 2000 proxy votes this year against boards who do not meet its climate disclosure 'expectations'

California's climate disclosure laws gathering momentum

Corporate support and political optimism behind SB 253 and SB 261, but committees and lobby groups continue to push back against the climate disclosure legislation package

EFRAG's application guidance, help or hindrance?

Materiality and value chain documents helpful for first time adopters but lack immediate practical value for the biggest companies, SRB members argue

Puma's time trial on supply chain data

Sportswear giant is condensing its value chain sustainability reporting process into a year to prepare for ESRS reporting in 2025

AI 'superpowers' for sustainability teams

Companies increasingly using machine learning to help with reporting but concerns over AI remain a barrier to widespread adoption