• Plugging the sustainability information gap

    11 October 2022

    Accountants say technology and limited assurance requirements will help overcome sustainability data challenges

  • Climate data isn't only for reporting

    04 October 2022

    But should integrated in business models and drive operational decisions

  • Single vs double materiality: An academic debate?

    28 September 2022

    Are standard setters and commentators losing track of the reality of doing business

  • Touching the void [of sustainability reporting]

    27 September 2022

    The harrowing account of one company's survival in the world of sustainability reporting standards

  • EFRAG sustainability board looks for alternatives to 'rebuttable presumptions'

    06 September 2022
  • ACCA opens curtains on corporates' readiness for ISSB climate standard

    01 September 2022
  • Rebuttable presumptions rebutted in comment letters to EFRAG

    29 August 2022

    Concerns over the rebuttable presumptions approach to reporting in the draft European Sustainability Reporting Standards (ESRS) diluting the quality of reporting and overburdening entities was expressed in a number of comment letters sent to EFRAG.

  • Sustainability, sustainability everywhere, Nor any drop to drink - according to IFAC's report

    22 August 2022

    "A lot going on in sustainability reporting, but not good enough," IFAC's CEO Kevin Dancey says.

  • Corporates doubtful on ESRS compatibility with TCFD framework

    19 August 2022

    One of the common criticisms levelled at EFRAG and the European Union is to not have openly embraced (unlike the ISSB) the TCFD's four pillars of reporting, but most corporate respondents to EFRAG's consultation said the proposed standards are TCFD compatible even if some would like greater alignment on terminologies.

  • Technology key for sustainability data collection

    22 July 2022

    Representatives from the engineering, banking and IT consultancy sectors agree ESG data collection is essential and can be assisted by specialist software but suggest additional training for software providers.