AI to the rescue on ESG surveys
EthicsAnswer's machine learning tool automates responses to sustainability survey responses, to help reduce the workload of sustainability departments
US rolls out beneficial ownership reporting regime
Treasury's regulation commences requirements to disclose under Corporate Transparency Act
France moves first on CSRD transposition
Directive incorporated into national framework, with jail time included as a potential punishment for non-compliance
SASB Standards and the Swiss Army knife: investors tell ISSB to 'MacGyver' its way forward
New investor feedback suggests that SASB and the 'all-in-one' IFRS S1 is a Swiss Army knife that the ISSB can use to 'MacGyver' a plan for its agenda priorities. No need for an arsenal of thematic standards, investors mull.
Accountants on the front line of whistleblower protection
The crucial role of finance professionals in ensuring whistleblowers are protected from harm
Implementing Scope 3 accounting at Caterpillar
CFO Andrew Bonfield outlines how accounting methodologies have been introduced for measuring and reporting indirect emissions
UK rolls out second phase of public sector TCFD reporting
Treasury consulting on application guidance for climate-related metrics and targets, setting out disclosure requirements for central government bodies
NGOs push back against sectoral ESRS delays
Arguing proposal would increase burden on companies and lead to less comparable disclosures
ESRS and GRI - what differences remain?
Interoperability Index highlights 50 discrepancies between the impact disclosures in both sets of standards
ISSB sent back to drawing board on implementation guide
Publication of guide delayed by five months