-
Unwrapping plastic disclosures
30 January 2024Resolutions for more transparency on circular economy and recyclability of packaging
-
IASB/ISSB joint project: 'Not now but later'
26 January 2024ISSB 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 2024The 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 2024Auditors 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 2024EthicsAnswer'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 2024New 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 2023The crucial role of finance professionals in ensuring whistleblowers are protected from harm
-
Implementing Scope 3 accounting at Caterpillar
27 December 2023CFO Andrew Bonfield outlines how accounting methodologies have been introduced for measuring and reporting indirect emissions
-
ESRS and GRI - what differences remain?
19 December 2023Interoperability Index highlights 50 discrepancies between the impact disclosures in both sets of standards
-
EU reaches political agreement on CSDDD
15 December 2023Trilogue negotiations concluded, with partial carve-out for finance sector
