Archive

  • Commercially sensitive opportunities exempt from ISSB disclosures

    20 January 2023

    ISSB voted to allow companies not to disclose commercially sensitive information if not already publicly available

  • CSRD: Getting assurance right before starting reporting

    19 January 2023

    Tristan Helsloot, director of sustainability assurance at KPMG Netherlands, recommends aligning strategy and control framework with assurance provider before starting reporting

  • ISSB offers reporting relief for Scope 1 and 2 disclosures

    19 January 2023

    Companies can use information from different reporting periods if it comes from their value chain

  • ISSB disclosures to refer to most recent climate agreement

    19 January 2023

    Companies will have to disclose how latest international agreement has informed climate targets

  • Engaging with companies is key to sector-specific ESRS but deadline for EDs looms

    18 January 2023

    EFRAG seeks solutions to receiving the feedback it needs whilst meeting its deadline

  • SMEs' sustainability reporting North Star - and another acronym!

    18 January 2023

    This year the ISSB and EFRAG are expected to work on standards for SMEs, in doing so they might want to look North

  • EFRAG starts work on mining and coal sector-specific standard

    13 January 2023

    As first of five sector-specific standards to be developed this year

  • GRI pushing for aligned standards

    12 January 2023

    Harold Pauwels, director of standards, tells Corporate Disclosures how GRI has been working with standard-setters to maximise alignment

  • How should accountants advise clients on ESG reporting

    10 January 2023

    Triple Bottom line Accounting's Peter Ellington highlights key considerations for accountants

  • Audit committees getting to grips with ESG

    06 January 2023

    Expertise and training required as audit committees are tasked with overseeing sustainability reporting despite lack of experience in ESG issues.