Archive

Plugging the sustainability information gap

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

Climate data isn't only for reporting

But should integrated in business models and drive operational decisions

Single vs double materiality: An academic debate?

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

Touching the void [of sustainability reporting]

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

EFRAG sustainability board looks for alternatives to 'rebuttable presumptions'

ACCA opens curtains on corporates' readiness for ISSB climate standard

Rebuttable presumptions rebutted in comment letters to EFRAG

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

"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

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

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.