EU corporates wary of sustainability assurance requirements
Corporates see the importance of limited assurance but hold concerns over the associated costs, burdens and uncertainty
EU considers ISSA 5000's suitability for its sustainability assurance regime
Commission to judge the standard's suitability for Europe ahead of introducing limited assurance standards in 2026
Senator Wiener dives deeper on California climate disclosure law
Bill's sponsor outlines the measures built into the legislation to ensure the requirements are gradual and proportionate
Work to be done on ISSB adoption in East Asia
Standard-setters from Hong Kong and Japan outline their concerns over implementing ISSB-aligned sustainability reporting requirements
A Wild West story: the cost of a double materiality assessment
Friend or foe? Managing AI risks in the accountancy profession
Accountants are increasingly willing to use generative artificial intelligence to improve their productivity but need to be aware of its inherent and ever-evolving risks
Flexibility the cornerstone of ISSA 5000
IAASB chair and the board's program and technical director explain how the principles-based nature of the draft standard allows it to be reporting framework -neutral and practitioner-agnostic
IASB moving cautiously on climate risk project
Will only explore standard-setting on estimates, with illustrative guidance to be used for all other aspects of the project
Canada to launch consultation on IFRS S1 and S2 adoption in 2024
As ambition to be amongst first adopters takes a dent
TNFD up and running
Biodiversity framework published with 14 recommended disclosures