Archive

  • 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.

  • Chilean regulator proposes 2026 ISSB adoption

    29 August 2024

    After gap analysis of current requirement, and praise of SASB standards

  • Preparing for the second phase of New Zealand's climate disclosure requirements

    22 August 2024

    A review of the first NZ CS-compliant reports, as transitional reliefs are removed for the next reporting period

  • Nick Anderson discusses IASB's proposed illustrative examples on climate

    31 July 2024

    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

    18 July 2024

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