Opinion

  • Materiality made fun - an IROnic debate

    04 December 2024

    Corporate Disclosures 2024 roundtable summary of discussion

  • Corporate Disclosures 2024 roundtable: Integrating the ERM process with the materiality assessment

    03 December 2024

    Summary of discussion

  • Corporate Disclosures 2024 roundtable: Sustainability Assurance

    02 December 2024

    Summary of discussion

  • Comment: We will need pain, not 'La La Land' to achieve sustainable goals

    22 November 2024

    The European Commission putting together a one-day conference - titled Supporting companies in applying the European sustainability reporting standards - was always going to be somewhat of a sales pitch, and understandably so.

  • Corporate Disclosures Conference to explore the Pandora Box of sustainability reporting

    20 November 2024

    When the gods prowled the earth, Hephaestus, under the instructions of Zeus, created the first human woman - Pandora.

  • IASB and ISSB in conversation over Integrated Reporting

    05 November 2024

    The future of Integrated Thinking and Reporting at the IFRS Foundation, according to the sister boards' vice-chairs

  • Inside the mechanics of Europe's sector standards

    03 October 2024

    EFRAG 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

  • There's never been an energy transition in history, why would there be one in the future

    03 October 2024

    Jean-Baptiste Fressoz discusses his new book, which exposes the myth of a transition in the context of the energy sector and climate change

  • Restatements in reporting highlights maturing sustainability reporting practices

    12 September 2024

    Steve Farrell, partner and head of sustainability assurance at Deloitte UK, discuss a resent research on FTSE 100 sustainability reporting

  • Comment: Mind the audit 'expectation gap': Will sustainability assurance open the floodgates for greenwashing?

    02 September 2024

    Some 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.