Europe waiting for digital reporting holy grail
European Single Access Point will help investors and stakeholders navigate ESRS disclosures but will not be available for the next few years
European Commission to widen scope of materiality assessment in first set of ESRS
In tweaks some see as a "lowered ambitions" in the face of lobbies
ECB supervisory board vice chair says banks must improve quality of climate disclosures
Frank Elderson says central bank will take "appropriate" supervisory action to ensure banks are complying with Pillar 3 sustainability reporting requirements
How finance departments can prepare for sustainability reporting
Deloitte director of controllership, accounting and reporting outlines steps finance teams should take to collect and manage sustainability information for decision making and disclosures
Emerging economies against expanding IASB's climate risk project
Stakeholders and standard setters in emerging economies opposed to expanding scope to include opportunities and topics beyond climate
Internal auditors adapting to sustainability data challenges
Internal audit directors are using new technologies and investing in education to overcome difficulties collecting relevant sustainability information
Governance changes essential for US SEC climate compliance
According to Christine Vaughan, director of energy and infrastructure at Roland Berger
IASB votes to extend deferred tax reporting relief to SMEs
Members voted to introduce a temporary relief from accounting for deferred taxes related to Pillar Two rules in the IFRS for SMEs Accounting Standard
IFRS S1's one year relief... a relief for the ISSB as much as preparers?
SASB integration not a straightforward affair
Proposals for transition plan disclosures voted down at US banks' AGMs
Shareholders at Bank of America, Wells Fargo and Goldman Sachs voted against resolutions to disclose their plans for achieving net zero emissions targets