Opinion

  • Costa Rica: "ISSB adoption will promote competitiveness and the country's position in international markets"

    19 April 2024

    Interview with Alberto Porras, managing partner at Baker Tilly in Costa Rica

  • US SEC staff break down climate disclosure rule

    10 April 2024

    Chief accountant and corporate finance director outline the individual requirements introduced by the newly adopted regulation

  • Measuring, monetising and attributing impacts in the financial sector

    09 April 2024

    Tjeerd Krumpelman, ABN AMRO's former head of reporting, regulations and stakeholder management, outlines the reasoning and the methodology behind the Dutch bank's Impact Report

  • IESBA slicing the elephant to move one piece at a time

    03 April 2024

    Gabriela Figueiredo Dias, Chair of the International Ethics Standards Board for Accountants (IESBA), discusses the standard setter's work on ethics standards for sustainability reporting and assurance, and its strategic vision to become a profession agnostic ethics standard setter.

  • Interview with IPSASB chair

    28 March 2024

    Ian Carruthers, chair of the International Public Sector Accounting Standards Board, discusses the standards setter's efforts with sustainability disclosures

  • Comment: A Pythonesque take on IASB/ISSB joint meeting

    23 February 2024

    Featuring the the knights of the square standard setting table

  • Float like a butterfly sting like the BEES: can the ISSB learn from the Rumble in the Jungle?

    06 February 2024

    As EFRAG seeks alignment with the TNFD framework, is the ISSB down for the count in the global sustainability reporting arena?

  • Comment: True accounting and accountability for net-zero commitments began to arrive on 28th November 2023...

    31 January 2024

    Andrew Watson, co-founder Rethinking Capital, discusses why IAS37 is the key to unlock climate accounting

  • 2023 - A year of promise, will 2024 be the year of fulfilment?

    29 December 2023

    Standards are out but question marks remain over jurisdictional adoption and companies' preparedness for reporting

  • Inside GRI's new energy and climate standards

    11 December 2023

    Harold Pauwels, GRI director of standards, outlines the new disclosures that have been brought in and explains the reasons for the updates