Opinion

  • Inside Puma's sustainability reporting revamp

    05 September 2023

    Stefan Seidel, head of corporate sustainability, outlines how the company is updating its materiality assessment and value chain reporting in preparation for CSRD/ESRS

  • Interview with ICAEW departing CEO Michael Izza

    10 August 2023

    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

  • GRI 415: The North Star for lobbying transparency?

    08 August 2023

    Harold Pauwels, GRI's director of standards, discusses the planned revisions to the lobbying disclosure standard and its influence on jurisdictional reporting requirements

  • Three billboards outside planet earth, solar system.

    04 August 2023

    A movie production by the First Triumvirate of the sustainability reporting republic

  • Today isn't ESRS adoption day, today is interoperability day

    31 July 2023

    The LinkedInosphere, and the rest of social media, is about to explode with the news that the European Commission has adopted the ESRS delegated acts.

  • Comment: When the alphabet soup was a delicacy

    27 July 2023

    Death to the infographics on the sustainability reporting landscape

  • German auditors in support of international sustainability standards

    25 July 2023

    "Even if the European implementation of sustainability rules currently has the momentum, we are convinced that in the long run only internationally comparable sustainability rules make sense"

  • A corporate's take on EU Commission ESRS amendments

    19 July 2023

    The head of sustainability reporting at one of Europe's large insurer asset managers discusses the changes made to the ESRS by the EU Commission, both from a preparer and user perspective of the information. Interview by Vincent Huck

  • ICAN technical executive on ISSB adoption in Namibia

    06 July 2023

    Carmen Penderis, technical executive at the Institute of Chartered Accountants of Namibia, says the institute wants full and voluntary adoption of the ISSB sustainability standards but the shape of final adoption depends on multiple organisations.

  • Argentina's pathway to ISSB adoption

    05 July 2023

    Silvio Marcelo Rizza, president of the Argentinian Federation of Professional Councils of Economic Sciences (FACPCE) outlines the federation's role in adopting the standards in Argentina