Archive

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

Assessment from the World Benchmarking Alliance finds poor performance on companies' disclosures of nature-related impacts and dependencies, and highlights lack of ESRS readiness amongst EU companies

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

So far the UK Technical Advisory Committee tentatively recommends not amending ISSB, including its investor-focused financial-materiality lens, but asks for more guidance

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'.

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.

As board ponders 'interoperability 2.0'

Gemma Sancez Danes, member of EFRAG's sustainability reporting leadership team, outlines the key considerations for assessing sustainability-related impacts, risks and opportunities through a double materiality lens

Hilkka Komulainen advocates for more evidenced-based disclosures

How the sustainability consultancy approaches supporting EU clients with their imminent sustainability reporting requirements