Sam Groves

IAASB revises audit standard on going concern

New German government drops national due diligence law

As part of coalition agreement between CDU/CSU and SPD

The carbon market blind-spot in companies' financial statements

ACCA and Glasgow University highlight weaknesses in the coverage and comparability of disclosures on carbon-related instruments

IFRS and TNFD partner on biodiversity reporting

EFRAG launches questionnaire on ESRS simplification

Proxy Impact and As You Sow highlight trends in 2025 ESG-related shareholder resolutions

ACCA study finds weaknesses in companies' carbon instrument disclosures

US leading the way on lobbying reporting, GRI research finds

As stakeholders call for improved disclosures on companies' political advocacy activities

Compilation of sustainability reporting guidance (31 March-4 April)

Stockholm School of Economics: Jessica Wachter on the future of US SEC regulations