Restatements in reporting highlights maturing sustainability reporting practices
Steve Farrell, partner and head of sustainability assurance at Deloitte UK, discuss a resent research on FTSE 100 sustainability reporting
Comment: Mind the audit 'expectation gap': Will sustainability assurance open the floodgates for greenwashing?
Some industry stakeholders are expressing concerns, in private conversations, about how the nascent market for mandatory assurance of sustainability information can blow up in our faces in the form of an unexpected under the counter greenwashing.
Preparing for the second phase of New Zealand's climate disclosure requirements
A review of the first NZ CS-compliant reports, as transitional reliefs are removed for the next reporting period
Swiss parliament considers introducing 'Sustainable Enterprise' legal status for SMEs
Recognition would require GRI- or ESRS- 'like' reporting
Nick Anderson discusses IASB's proposed illustrative examples on climate
The IASB has today published for consultation eight illustrative examples to illustrate how companies should apply IFRS Accounting Standards when reporting the effects of climate-related and other uncertainties in their financial statements.