Opinion

  • 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

  • Gimme, Gimme, Gimme, sustainability assurance after ESRS-light

    22 June 2023

    Corporate Disclosures travels to Brussels and take the pulse on the back of the publication of the CSRD delegated act by the EU Commission

  • The battle of sustainability assurance: audit firms 'versus' other providers

    22 June 2023

    Accountancy Europe deputy CEO Hilde Blomme and IFAC director for Sustainability, Policy & Regulatory Affairs David Madon discuss the sustainability assurance ecosystem and the role of and implications of regulation for the different stakeholders.

  • IFAC backs zero corruption to be 18th SDG campaign

    29 May 2023

    Scott Hanson, director, global engagement and policy at IFAC, discusses the role of anti-corruption reporting, on the back of the launch of a report reviewing current practices.

  • Comment: US SEC has an impossible job on climate disclosures

    17 May 2023

    A year on from its announcement, political divisiveness and legal threats have made the possibility of robust climate disclosure standards in the US increasingly remote