Archive

Investors worry of waves of modified sustainability assurance opinions

Webinar: recommendations for a CSRD-compliant double materiality assessment

Gemma Sancez Danes, member of EFRAG's sustainability reporting leadership team, outlines the key considerations for assessing sustainability-related impacts, risks and opportunities through a double materiality lens

CSRD transposition delays add to complexity

Potential delays to requirements, on top of different approaches to assurance and penalties amongst adopters

"We need less input base disclosures on social metrics" Aegon UK head of RI says

Hilkka Komulainen advocates for more evidenced-based disclosures

EFRAG approves XBRL Taxonomy for ESRS

With final document expected to be published next month

French companies brand the CSRD as a "driver for business transformation"

Despite the associated financial cost, which they quantified at...

ESG software, a costly but necessary investment

NASDAQ survey finds

EPP considers "halting" CSRD and CSDDD as part of next EU Commission workplan

Draft document for next legislature reveals

Challenges remain as EFRAG readies draft oil and gas standard

Companies and board members raise concerns that sector-specific standard will be too granular and not adequately aligned with international standards and frameworks

SASB Madness: Our House

ISSB board members ponder whether to do a want a quick renovation job or an entire new blueprint for SASB standards