Vincent Huck

Double materiality made simple? EFRAG's Wim Bartels explains

In the first instalment of Corporate Disclosures' summer series on the proposed simplified ESRS, we speak with EFRAG sustainability reporting board member Wim Bartels about the European body's plans to clarify the double materiality assessment.

UK FCA considers streamlining sustainability reporting framework

IASB climate examples: Nick Anderson on fixing what is not broken

IASB publishes illustrative examples for reporting climate-related uncertainties in financial statements

WBCSD publishes guide on uncertainty in sustainability disclosures

ISSB standards form part of HK strategy to become Asia's green hub

But local stakeholders regret absence of impact reporting

Sixteen German companies reject EU sustainability deregulation

UK FRC launches consultation on proportionate audit of SMEs

IFAC launches sustainability interactive tool for SMEs

ICAEW launch nature scenario analysis briefing

Academics publish Scenarios for CSRD Scope Amendments white paper