• 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