Archive

  • AI to the rescue on ESG surveys

    08 January 2024

    EthicsAnswer's machine learning tool automates responses to sustainability survey responses, to help reduce the workload of sustainability departments

  • US rolls out beneficial ownership reporting regime

    04 January 2024

    Treasury's regulation commences requirements to disclose under Corporate Transparency Act

  • SASB Standards and the Swiss Army knife: investors tell ISSB to 'MacGyver' its way forward

    03 January 2024

    New 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 2023

    The crucial role of finance professionals in ensuring whistleblowers are protected from harm

  • Implementing Scope 3 accounting at Caterpillar

    27 December 2023

    CFO Andrew Bonfield outlines how accounting methodologies have been introduced for measuring and reporting indirect emissions

  • UK rolls out second phase of public sector TCFD reporting

    20 December 2023

    Treasury consulting on application guidance for climate-related metrics and targets, setting out disclosure requirements for central government bodies

  • NGOs push back against sectoral ESRS delays

    19 December 2023

    Arguing proposal would increase burden on companies and lead to less comparable disclosures

  • ESRS and GRI - what differences remain?

    19 December 2023

    Interoperability Index highlights 50 discrepancies between the impact disclosures in both sets of standards

  • ISSB sent back to drawing board on implementation guide

    19 December 2023

    Publication of guide delayed by five months

  • E-Liability: Introducing a new approach to carbon accounting

    14 December 2023

    Robert Kaplan and Karthik Ramanna outline their proposed method of applying financial accounting rigor to emissions reporting