Restatements in reporting highlights maturing sustainability reporting practices
12 September 2024
Steve Farrell, partner and head of sustainability assurance at Deloitte UK, discuss a resent research on FTSE 100 sustainability reporting
The deafening silence on Tax in ESRS
08 September 2024
Accounting firms argue taxation is a relevant sustainability topic, despite omission in EU standards
'Room for improvement' on transition plan disclosures amongst UK companies
14 August 2024
Deloitte survey of FTSE 100 listed companies finds
Deloitte: Digital tools for sustainability reporting
06 March 2024
The CSRD throughline in audit firms' responses to IAASB consultation
22 January 2024
Auditors doubtful of ISSA 5000 usability for other assurance providers and concerned over standard suitability for ESRS audits
EFRAG's guidance is coming, but is it practical?
13 December 2023
European stakeholders call for simplicity in the ESRS implementation guidance on materiality assessments and value chain reporting
ESRS for SMEs: The key to Europe's new policy goals?
14 September 2023
With the Commission trimming down reporting requirements and SMEs calling for clarity, EFRAG is tasked with releasing its simplified reporting standards by the end of October
Deloitte: CSRD's operational implications
11 September 2023
Deloitte: US companies' FAQs on CSRD
18 August 2023