• No break for scenario analysis at NestlĂ©

    06 February 2024

    Alison Bewick, global head of risk, outlines the process of assessing potential climate risks

  • Unwrapping plastic disclosures

    30 January 2024

    Resolutions for more transparency on circular economy and recyclability of packaging

  • IASB/ISSB joint project: 'Not now but later'

    26 January 2024

    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

    22 January 2024

    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

    22 January 2024

    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

    08 January 2024

    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

    03 January 2024

    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

    28 December 2023

    The crucial role of finance professionals in ensuring whistleblowers are protected from harm

  • Implementing Scope 3 accounting at Caterpillar

    27 December 2023

    CFO Andrew Bonfield outlines how accounting methodologies have been introduced for measuring and reporting indirect emissions

  • ESRS and GRI - what differences remain?

    19 December 2023

    Interoperability Index highlights 50 discrepancies between the impact disclosures in both sets of standards