Archive

It is inevitable that the sustainability reporting burden will be passed on to SMEs

But can we do it in a smart way? Large companies have asked during a panel moderated by Corporate Disclosures

Sustainability standards will transform investor relations

TotalEnergies ESG reporting manager tells Corporate Disclosures

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.