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
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.
ERM's five-step strategy for CSRD support
How the sustainability consultancy approaches supporting EU clients with their imminent sustainability reporting requirements
Direction of travel on sustainability reporting clear, though puzzle still being pieced together
Kristina Wyatt, ex-SEC lawyer and chief sustainability officer at Persefoni, discusses sustainability reporting from California to the US SEC, and from the ISSB to EFRAG
Measuring, monetising and attributing impacts in the financial sector
Tjeerd Krumpelman, ABN AMRO's former head of reporting, regulations and stakeholder management, outlines the reasoning and the methodology behind the Dutch bank's Impact Report
Interview with IPSASB chair
Ian Carruthers, chair of the International Public Sector Accounting Standards Board, discusses the standards setter's efforts with sustainability disclosures
Inside GRI's new energy and climate standards
Harold Pauwels, GRI director of standards, outlines the new disclosures that have been brought in and explains the reasons for the updates
ISSB adoption in Africa
Lebogang Senne, technical director of the Pan African Federation of Accountants (PAFA), discusses the considerations around adopting ISSB standards in Africa.
Canada's next steps on ISSB implementation
Canadian Sustainability Standards Board chair (CSSB) Charles-Antoine St-Jean outlines the board's early progress and its plans to build capacity and adopt IFRS S1 and S2 in Canada
Inside Puma's sustainability reporting revamp
Stefan Seidel, head of corporate sustainability, outlines how the company is updating its materiality assessment and value chain reporting in preparation for CSRD/ESRS