Archive

  • Gensler hints at Scope 3 row-back

    27 October 2023

    SEC chair says regulator doesn't have authority to require value chain reporting after corporate pushback on Sope 3 disclosure requirements

  • Brazil to mandate ISSB standards from 2026

    23 October 2023

    With an option for voluntary reporting from next year

  • EFRAG approves 2024 sustainability workplan

    17 October 2023

    Developing implementation support and drafting the SME standards to be prioritised next year

  • UK companies' advice on transition plan reporting

    10 October 2023

    Action, adaptability and executive engagements the three key considerations for those starting their transition plan disclosure journeys, according to Diageo and John Lewis

  • Auditors on a sustainability 'journey'

    10 October 2023

    Audit firms are upskilling their staff on sustainability topics in preparation for the CSRD but learning these skills takes time

  • EU corporates wary of sustainability assurance requirements

    06 October 2023

    Corporates see the importance of limited assurance but hold concerns over the associated costs, burdens and uncertainty

  • Flexibility the cornerstone of ISSA 5000

    25 September 2023

    IAASB chair and the board's program and technical director explain how the principles-based nature of the draft standard allows it to be reporting framework -neutral and practitioner-agnostic

  • EU arms industry under fire on due diligence

    12 September 2023

    NGOs pushing for defence companies' full value chains to be scoped into the Corporate Sustainability Due Diligence Directive but the Council's position remains a spanner in the works

  • No double materiality without assessment, no assessment without double materiality

    29 August 2023

    A look into Puma's prep-work for CSRD and top four tips for inexperienced companies