Work in progress for EU mining, quarrying and coal standard
Materiality approach and level of disaggregation slowing EFRAG's development of the sector-specific standard
Former SEC counsel predicts US disclosure rule for human capital
But political division could prove challenging for regulator once again
EFRAG starts drafting listed SME standard
Disclosures simplified through voluntary reporting and materiality assessments
Second time lucky for California climate disclosure bill?
Bill reintroduced to the state's Senate with modifications to help reporting compatibility with the SEC's proposed climate disclosures rule
ECB calls for financial sector specific ESRS
Arguing there is an "urgent need to develop specific guidance for the definition of the value chain of financial institutions"
Sustainability recruitment caught in a perfect storm
With 50,000+ companies falling in the scope of CSRD, sustainability talent has never been in such high demand, a perfect storm for recruiters
ESAs welcome ESRS but call on Commission for improvements
The European Supervisory Authorities (ESAs) have issued their respective opinion on the ESRS calling on the European Commission to make some amendments,...
Honing management accountants' sustainability skills
AICPA, CIMA and ACCA tell Corporate Disclosures how they are helping management accountants with sustainability reporting and strategy
CSRD reporting undermining relevance of information
"Explosion" of reporting requires operational changes at ENBW
How to implement a double materiality assessment
According to Vera Moll, senior manager of sustainability reporting and strategy at KPMG