ISSB/ESRS table: from three to two... to four columns!
IFRS and EFRAG staff agree to disagree in publication stalemate
A corporate's take on EU Commission ESRS amendments
The head of sustainability reporting at one of Europe's large insurer asset managers discusses the changes made to the ESRS by the EU Commission, both from a preparer and user perspective of the information. Interview by Vincent Huck
Fear and lobbying in Brussels
With stakeholders on tenterhooks as the Commission finalises ESRS, Corporate Disclosures reveals what is at stake
Financial materiality under ESRS and ISSB misaligned?
As the European Commission prepares the final delegated acts for ESRS, some stakeholders warn of potential double reporting
Mapping sustainability risks and impacts
How geospatial data can help companies understand regional sustainability considerations
Australian climate reporting unfolds
As Taylor Fry warns insurers of regulatory intervention
UK set to adopt IASB's Pillar 2 tax reporting relief
UKEB gives tentative approval while FRC amends accounting standards to bring in temporary relief from the accounting of deferred taxes arising from the OECD's Pillar Two tax reform