Opinion

From financial to sustainability reporting: New topics, old challenges for SMEs

Ray Chamboko, director of W. Consulting and a former member of SME Implementation Group at the IFRS Foundation, analyses reporting challenges for SMEs across financial and sustainability issues. Interview by Vincent Huck

Video: Interview with Maersk's head of corporate sustainability and ESG

Lene Bjørn Serpa discusses CSRD compliance in the context of the supply chain

Video: Interview TotalEnergies's Florence Renouard de Maistre

Florence Renouard de Maistre highlights the companies efforts in sustainability reporting.

Comment: I'm no partisan, but memory is important when looking at EFRAG and ISSB

Interview with ABN AMRO Bank global head of reporting Tjeerd Krumpelman

Global head of reporting, regulations & stakeholder management Tjeerd Krumpelman explains the banks' 'core and more' approach to reporting and why what reality matters is what gets disclose where for whom.

Envirovoters on anti-climate disclosure bills

Aaron McCall, Federal Advocacy Coordinator at California Environmental Voters (Envirovoters), responds to the bills introduced by Republicans which threaten the US SEC's climate disclosure rule.

ICAI's Singhal on why India may not adopt ISSB standards from the get go

Sanjeev Kumar Singhal, a council member of the Institute of Chartered Accountants of India, discusses India's Business Responsibility and Sustainability Report (BRSR), mandated by the local stock exchange for the country's top 1,000 listed companies.

Newsletter 18/11/2022: Remember the Alamo?

Highlights of this week's news on Corporate Disclosures

Video: Interview with Eliza Mahdavy-Turcat group head of ESG performance EDF

Reconciling sustainability and financial data

A new ethics code for sustainability? Or incorporating the topic in the existing code?

International Ethics Standards Board for Accountants board member, Vania Borgerth, discusses how the board is considering sustainability in its work.