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
IASB moving cautiously on climate risk project
21 September 2023
Will only explore standard-setting on estimates, with illustrative guidance to be used for all other aspects of the project
Canada to launch consultation on IFRS S1 and S2 adoption in 2024
20 September 2023
As ambition to be amongst first adopters takes a dent
TNFD up and running
18 September 2023
Biodiversity framework published with 14 recommended disclosures
ESRS for SMEs: The key to Europe's new policy goals?
14 September 2023
With the Commission trimming down reporting requirements and SMEs calling for clarity, EFRAG is tasked with releasing its simplified reporting standards by the end of October
Is what's material for preparers material for auditors?
14 September 2023
IAASB set to release additional guidance as confusion persists over practitioner/preparer materiality assessments in sustainability assurance standard
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
California moving closer to mandatory climate disclosures
12 September 2023
As the Climate Corporate Accountability Act (SB 253) is approved by the State Assembly
California climate bills onto the home straight
6 September 2023
SB 253 and 261 face assembly vote in coming weeks after clearing the appropriations committee
Tackling the biodiversity data deficit
6 September 2023
As the TNFD prepares to release its final framework, long-standing issues remain over the availability of nature-related data