IOSCO calls for disclosures on impact of economic uncertainty
ACCA and CFA Institute climate finance course
Higher costs in the short-term than benefits in implementing ESRS
SMEs concerned the cost of requirements trickling down to them is undervalued
Biden proposes federal supply chain climate disclosure rule
Major federal contractors would have to disclose emissions, climate risks and emission reduction targets
Sue Lloyd's 'I have a dream'
ISSB vice chair highlights how interoperability table is key for ISSB and EFRAG alignment
A new ethics code for sustainability? Or incorporating the topic in the existing code?
International Ethics Standards Board for Accountants board member, Vania Borgerth, discusses how the board is considering sustainability in its work.
UNCTAD conference: Sustainability infiltrates the whole accountancy profession
While new standards are welcomed, emerging economies fear they might not be fit for purpose for their market realities
The pubic sector's specificity calls for double materiality sustainability reporting
Alex Metcalfe, head of public sector at ACCA, discusses the professional body's focus on professionalising public sector finance staff and incorporating double materiality sustainability in public sector reporting. Interview by Vincent Huck
EU Parliament adopts CSRD
MEPs vote to pass Europe's new sustainability reporting directive