Sam Groves

Implementing Scope 3 accounting at Caterpillar

CFO Andrew Bonfield outlines how accounting methodologies have been introduced for measuring and reporting indirect emissions

EFRAG issues draft ESRS guidance

Anthesis guide on ISSB standards

TheCityUK endorses Scope 3 reporting in UK

FASB proposes new guidance on measurement

ICAEW elects new vice-president

EFRAG and TNFD sign cooperation agreement

Harvard Law School issues guide on climate disclosure regimes

CNX releases 2022 sustainability report

EFRAG field testing ESRS for SMEs