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
The (nearly) forgotten interoperability table is back (from the future)
And in 'substance' there is 'substantial' progress
ESRS - the more things change, the more they stay the same
NGOs push back on Commission for lowering ambitions while chambers of commerce insist the standards remain too burdensome and investors feel they are left in limbo
Commission's ESRS adjustments fail to appease corporates
Companies praise European Commission for trimming down the standards but hold reservations over the reporting burden, the timeframe and the materiality assessment
Zabka harnessing technology to meet ESRS demands
ESG reporting director Milena Badora-Chorążewicz explains how the Polish retailer is using self-made software and automated readings to manage and disclose its sustainability information
EU Commissioner McGuinness explains commission's 'carpentry' work on ESRS
Due to the number of steps stakeholders need to take to achieve the end goal of sustainability reporting a staircase needs to be built between current practices and the ultimate objective otherwise failure awaits,..
Fashion industry preparing for ESRS reporting
With new EU sustainability disclosure requirements imminent, major European fashion brands are updating their reporting processes to prepare for compliance