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Auditors on a sustainability 'journey'

Audit firms are upskilling their staff on sustainability topics in preparation for the CSRD but learning these skills takes time

UK-based TPT launches 'multi-stakeholder' transition plan framework

With a view to export the framework internationally

EU corporates wary of sustainability assurance requirements

Corporates see the importance of limited assurance but hold concerns over the associated costs, burdens and uncertainty

EU considers ISSA 5000's suitability for its sustainability assurance regime

Commission to judge the standard's suitability for Europe ahead of introducing limited assurance standards in 2026

Senator Wiener dives deeper on California climate disclosure law

Bill's sponsor outlines the measures built into the legislation to ensure the requirements are gradual and proportionate

Work to be done on ISSB adoption in East Asia

Standard-setters from Hong Kong and Japan outline their concerns over implementing ISSB-aligned sustainability reporting requirements

A Wild West story: the cost of a double materiality assessment

Friend or foe? Managing AI risks in the accountancy profession

Accountants are increasingly willing to use generative artificial intelligence to improve their productivity but need to be aware of its inherent and ever-evolving risks

Flexibility the cornerstone of ISSA 5000

IAASB chair and the board's program and technical director explain how the principles-based nature of the draft standard allows it to be reporting framework -neutral and practitioner-agnostic

IASB moving cautiously on climate risk project

Will only explore standard-setting on estimates, with illustrative guidance to be used for all other aspects of the project