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CSRD reporting undermining relevance of information
26 January 2023"Explosion" of reporting requires operational changes at ENBW
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How to implement a double materiality assessment
25 January 2023According to Vera Moll, senior manager of sustainability reporting and strategy at KPMG
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Largest French companies hope for EC adjustments to draft ESRS
23 January 2023The French Association of Private Enterprises (AFEP) is hopeful it will make some adjustments to address legal issues and usefulness of the information
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Commercially sensitive opportunities exempt from ISSB disclosures
20 January 2023ISSB voted to allow companies not to disclose commercially sensitive information if not already publicly available
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CSRD: Getting assurance right before starting reporting
19 January 2023Tristan Helsloot, director of sustainability assurance at KPMG Netherlands, recommends aligning strategy and control framework with assurance provider before starting reporting
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ISSB offers reporting relief for Scope 1 and 2 disclosures
19 January 2023Companies can use information from different reporting periods if it comes from their value chain
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ISSB disclosures to refer to most recent climate agreement
19 January 2023Companies will have to disclose how latest international agreement has informed climate targets
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Engaging with companies is key to sector-specific ESRS but deadline for EDs looms
18 January 2023EFRAG seeks solutions to receiving the feedback it needs whilst meeting its deadline
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SMEs' sustainability reporting North Star - and another acronym!
18 January 2023This year the ISSB and EFRAG are expected to work on standards for SMEs, in doing so they might want to look North
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EFRAG starts work on mining and coal sector-specific standard
13 January 2023As first of five sector-specific standards to be developed this year
