Standards

Is there a conflict of interest for consultants?

• How much are corporates willing to pay?
• How much are consultants charging?
• Is there a conflict of interest for consultants?

IAASB chair and the board's program and technical director explain how the principles-based nature of the draft standard allows it to be reporting framework -neutral and practitioner-agnostic

Building corporate support, accumulating political endorsements and making compromises on Scope 3 worked in the golden state, could a similar strategy help the national regulator with its own climate disclosure rule?

The ICAEW CEO is leaving the institute after 17 years at the helm, he talks about what he learnt and what is coming, including sustainability reporting standards, double materiality and multistakeholder focus. Interview by Vincent Huck