-
Preparing for CSDDD compliance
19 May 2023Sandra Atler, human rights practice group director at Enact Sustainable Strategies, outlines the steps companies should take when completing their due diligence under the new directive
-
ISSB ratifies consequential updates to SASB standards
18 May 2023Metrics to be amended to align with industry-based guidance in IFRS S2
-
Europe waiting for digital reporting holy grail
17 May 2023European Single Access Point will help investors and stakeholders navigate ESRS disclosures but will not be available for the next few years
-
European Commission to widen scope of materiality assessment in first set of ESRS
17 May 2023In tweaks some see as a "lowered ambitions" in the face of lobbies
-
ECB supervisory board vice chair says banks must improve quality of climate disclosures
16 May 2023Frank Elderson says central bank will take "appropriate" supervisory action to ensure banks are complying with Pillar 3 sustainability reporting requirements
-
How finance departments can prepare for sustainability reporting
12 May 2023Deloitte director of controllership, accounting and reporting outlines steps finance teams should take to collect and manage sustainability information for decision making and disclosures
-
Emerging economies against expanding IASB's climate risk project
11 May 2023Stakeholders and standard setters in emerging economies opposed to expanding scope to include opportunities and topics beyond climate
-
Internal auditors adapting to sustainability data challenges
10 May 2023Internal audit directors are using new technologies and investing in education to overcome difficulties collecting relevant sustainability information
-
Governance changes essential for US SEC climate compliance
05 May 2023According to Christine Vaughan, director of energy and infrastructure at Roland Berger
-
IASB votes to extend deferred tax reporting relief to SMEs
04 May 2023Members voted to introduce a temporary relief from accounting for deferred taxes related to Pillar Two rules in the IFRS for SMEs Accounting Standard