Archive

  • EFRAG approves draft standard for oil and gas sector

    19 September 2024

    With board members highlighting 'reservations' over first set of sector-specific disclosure requirements

  • The deafening silence on Tax in ESRS

    08 September 2024

    Accounting firms argue taxation is a relevant sustainability topic, despite omission in EU standards

  • Comment: Mind the audit 'expectation gap': Will sustainability assurance open the floodgates for greenwashing?

    02 September 2024

    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.

  • Swiss parliament considers introducing 'Sustainable Enterprise' legal status for SMEs

    13 August 2024

    Recognition would require GRI- or ESRS- 'like' reporting