Sam Groves

ESMA notes "encouraging" start on double materiality disclosures under ESRS

ISSB standards adopted by 15% Russel 1000 firms, G&A finds

UK FRC launches study on AI in corporate reporting

CARB delays climate disclosure rulemaking

IAASB: Concluding and reporting on assurance engagements under ISSA 5000

Seven in 10 large US companies reporting on AI risks, Conference Board finds

GHG Protocol lays out draft updates to Scope 2 guidance

Building credibility in public sector sustainability reporting

Experts highlight the role of accountants in ensuring disclosures are credible, coherent and decision-useful

ESMA confirms 2025 common enforcement priorities

PwC highlights examples of best practice TCFD reporting by UK companies