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ISSB offers reporting relief for Scope 1 and 2 disclosures
19 January 2023
Companies 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 2023
Companies 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 2023
EFRAG 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 2023
This 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 2023
As first of five sector-specific standards to be developed this year
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GRI pushing for aligned standards
12 January 2023
Harold Pauwels, director of standards, tells Corporate Disclosures how GRI has been working with standard-setters to maximise alignment
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How should accountants advise clients on ESG reporting
10 January 2023
Triple Bottom line Accounting's Peter Ellington highlights key considerations for accountants
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Audit committees getting to grips with ESG
6 January 2023
Expertise and training required as audit committees are tasked with overseeing sustainability reporting despite lack of experience in ESG issues.
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Schneider Electric CFO's advice on preparing for CSRD
4 January 2023
Hilary Maxson highlights a three steps process, so companies stand a chance of being compliant
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IFRS for SMEs implementation remains challenging
30 December 2022
Despite revision of the standards, there is no global adoption and cross-border comparability remains "utopic"
