No break for scenario analysis at Nestlé
Alison Bewick, global head of risk, outlines the process of assessing potential climate risks
Unwrapping plastic disclosures
Resolutions for more transparency on circular economy and recyclability of packaging
IASB/ISSB joint project: 'Not now but later'
ISSB and IASB members agree that a joint project on integration is not an immediate priority
French regulator highlights lack of consistency and granularity in insurers' climate disclosures
The majority of insurers limit their Paris Agreement alignment strategy to a policy of exclusion, ACPR adds
The CSRD throughline in audit firms' responses to IAASB consultation
Auditors doubtful of ISSA 5000 usability for other assurance providers and concerned over standard suitability for ESRS audits
AI to the rescue on ESG surveys
EthicsAnswer's machine learning tool automates responses to sustainability survey responses, to help reduce the workload of sustainability departments
SASB Standards and the Swiss Army knife: investors tell ISSB to 'MacGyver' its way forward
New investor feedback suggests that SASB and the 'all-in-one' IFRS S1 is a Swiss Army knife that the ISSB can use to 'MacGyver' a plan for its agenda priorities. No need for an arsenal of thematic standards, investors mull.
Accountants on the front line of whistleblower protection
The crucial role of finance professionals in ensuring whistleblowers are protected from harm
Implementing Scope 3 accounting at Caterpillar
CFO Andrew Bonfield outlines how accounting methodologies have been introduced for measuring and reporting indirect emissions
ESRS and GRI - what differences remain?
Interoperability Index highlights 50 discrepancies between the impact disclosures in both sets of standards