-
Commercially sensitive opportunities exempt from ISSB disclosures
20 January 2023ISSB voted to allow companies not to disclose commercially sensitive information if not already publicly available
-
CSRD: Getting assurance right before starting reporting
19 January 2023Tristan 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 2023Companies 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 2023Companies 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 2023EFRAG seeks solutions to receiving the feedback it needs whilst meeting its deadline
-
SMEs' sustainability reporting North Star - and another acronym!
18 January 2023This 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 2023As first of five sector-specific standards to be developed this year
-
GRI pushing for aligned standards
12 January 2023Harold 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 2023Triple Bottom line Accounting's Peter Ellington highlights key considerations for accountants
-
Audit committees getting to grips with ESG
06 January 2023Expertise and training required as audit committees are tasked with overseeing sustainability reporting despite lack of experience in ESG issues.