Diligent: Internal controls over financial reporting
29 November 2023
Diligent: Carbon accounting guide
17 April 2023
Audit committees getting to grips with ESG
06 January 2023
Expertise and training required as audit committees are tasked with overseeing sustainability reporting despite lack of experience in ESG issues.
Rebuttable presumptions rebutted in comment letters to EFRAG
29 August 2022
Concerns over the rebuttable presumptions approach to reporting in the draft European Sustainability Reporting Standards (ESRS) diluting the quality of reporting and overburdening entities was expressed in a number of comment letters sent to EFRAG.