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
California to require transparency on social compliance audits
Legislation passes both houses, and awaits signature from State Governor Gavin Newsom
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.
IAASB issues guidance on ISA for LCE
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.
ACCA's eight-step reporting plan for SMEs
Guidance sets out how small businesses can implement a robust process for disclosing sustainability data