Archive

  • ESRS/ISSB digital interoperability awaiting 'human agreement'

    12 January 2024

    While ESRS and GRI interoperability progresses

  • EFRAG issues draft ESRS Taxonomy

    10 January 2024

    Consultation to run for 60 days from the end of January

  • The nuts and bolts of the UK's ISSB endorsement decision

    10 January 2024

    UK FRC executive director of regulatory standards Mark Babington outlines bodies' and advisory committees' roles as the country moves to adopt the standards in 2024

  • 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

  • France moves first on CSRD transposition

    03 January 2024

    Directive incorporated into national framework, with jail time included as a potential punishment for non-compliance

  • 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