Archive

  • 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

  • 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