Nick Anderson discusses IASB's proposed illustrative examples on climate
The IASB has today published for consultation eight illustrative examples to illustrate how companies should apply IFRS Accounting Standards when reporting the effects of climate-related and other uncertainties in their financial statements.
ERM's five-step strategy for CSRD support
How the sustainability consultancy approaches supporting EU clients with their imminent sustainability reporting requirements
The Missing "T" in ESG
The companies that are widely perceived as saviors of the ESG era are in fact the cause of some of the main deficiencies ESG seeks to redress, according to research by Danielle A. Chaim & Gideon Parchomovsky
Comment: For all the drum rolls and trumpets, one can't help to hear the pipe
It's the nature of all press conferences: you shed the light on what you want people to see and focus on, and you make sure that light doesn't move no matter what.
Direction of travel on sustainability reporting clear, though puzzle still being pieced together
Kristina Wyatt, ex-SEC lawyer and chief sustainability officer at Persefoni, discusses sustainability reporting from California to the US SEC, and from the ISSB to EFRAG
Costa Rica: "ISSB adoption will promote competitiveness and the country's position in international markets"
Interview with Alberto Porras, managing partner at Baker Tilly in Costa Rica
US SEC staff break down climate disclosure rule
Chief accountant and corporate finance director outline the individual requirements introduced by the newly adopted regulation
Measuring, monetising and attributing impacts in the financial sector
Tjeerd Krumpelman, ABN AMRO's former head of reporting, regulations and stakeholder management, outlines the reasoning and the methodology behind the Dutch bank's Impact Report
IESBA slicing the elephant to move one piece at a time
Gabriela Figueiredo Dias, Chair of the International Ethics Standards Board for Accountants (IESBA), discusses the standard setter's work on ethics standards for sustainability reporting and assurance, and its strategic vision to become a profession agnostic ethics standard setter.
Interview with IPSASB chair
Ian Carruthers, chair of the International Public Sector Accounting Standards Board, discusses the standards setter's efforts with sustainability disclosures