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Inside the mechanics of Europe's sector standards
03 October 2024EFRAG Sustainability Reporting Technical Expert Group (SR TEG) chair Chiara Del Prete clarifies the methodology and the rationale behind the introduction of EU sector-specific standards
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There's never been an energy transition in history, why would there be one in the future
03 October 2024Jean-Baptiste Fressoz discusses his new book, which exposes the myth of a transition in the context of the energy sector and climate change
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Restatements in reporting highlights maturing sustainability reporting practices
12 September 2024Steve Farrell, partner and head of sustainability assurance at Deloitte UK, discuss a resent research on FTSE 100 sustainability reporting
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Comment: Mind the audit 'expectation gap': Will sustainability assurance open the floodgates for greenwashing?
02 September 2024Some industry stakeholders are expressing concerns, in private conversations, about how the nascent market for mandatory assurance of sustainability information can blow up in our faces in the form of an unexpected under the counter greenwashing.
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UN Global Compact Network UK issues guide to the new era of sustainability reporting
01 August 2024As standardised and mandatory requirements for companies to undertake sustainability reporting have arrived, this year 2024 is being thought of as the 'year of implementation'.
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Nick Anderson discusses IASB's proposed illustrative examples on climate
31 July 2024The IASB has today published for consultation eight illustrative examples to illustrate how companies should apply IFRS Accounting Standards when reporting the effects of climate-related and other uncertainties in their financial statements.
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ERM's five-step strategy for CSRD support
18 July 2024How the sustainability consultancy approaches supporting EU clients with their imminent sustainability reporting requirements
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The Missing "T" in ESG
03 June 2024The companies that are widely perceived as saviors of the ESG era are in fact the cause of some of the main deficiencies ESG seeks to redress, according to research by Danielle A. Chaim & Gideon Parchomovsky
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Comment: For all the drum rolls and trumpets, one can't help to hear the pipe
30 May 2024It's the nature of all press conferences: you shed the light on what you want people to see and focus on, and you make sure that light doesn't move no matter what.
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Direction of travel on sustainability reporting clear, though puzzle still being pieced together
22 May 2024Kristina Wyatt, ex-SEC lawyer and chief sustainability officer at Persefoni, discusses sustainability reporting from California to the US SEC, and from the ISSB to EFRAG
