Comment: In search of prosperity, the EU ditches the spaceship for the bus
The Commission's new competitiveness drive demonstrates the inherent political challenge of long-term environmental regulations like the European Green Deal
The role of ISOs in evidencing ESG performance for sustainability disclosure standards
Corporate Disclosures 2024 roundtable summary of discussion
Comment: We will need pain, not 'La La Land' to achieve sustainable goals
The European Commission putting together a one-day conference - titled Supporting companies in applying the European sustainability reporting standards - was always going to be somewhat of a sales pitch, and understandably so.
Corporate Disclosures Conference to explore the Pandora Box of sustainability reporting
When the gods prowled the earth, Hephaestus, under the instructions of Zeus, created the first human woman - Pandora.
Inside the mechanics of Europe's sector standards
EFRAG Sustainability Reporting Technical Expert Group (SR TEG) chair Chiara Del Prete clarifies the methodology and the rationale behind the introduction of EU sector-specific standards
There's never been an energy transition in history, why would there be one in the future
Jean-Baptiste Fressoz discusses his new book, which exposes the myth of a transition in the context of the energy sector and climate change
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.
UN Global Compact Network UK issues guide to the new era of sustainability reporting
As standardised and mandatory requirements for companies to undertake sustainability reporting have arrived, this year 2024 is being thought of as the 'year of implementation'.
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.