Largest French companies hope for EC adjustments to draft ESRS
The French Association of Private Enterprises (AFEP) is hopeful it will make some adjustments to address legal issues and usefulness of the information
Commercially sensitive opportunities exempt from ISSB disclosures
ISSB voted to allow companies not to disclose commercially sensitive information if not already publicly available
CSRD: Getting assurance right before starting reporting
Tristan Helsloot, director of sustainability assurance at KPMG Netherlands, recommends aligning strategy and control framework with assurance provider before starting reporting
ISSB offers reporting relief for Scope 1 and 2 disclosures
Companies can use information from different reporting periods if it comes from their value chain
ISSB disclosures to refer to most recent climate agreement
Companies will have to disclose how latest international agreement has informed climate targets
Engaging with companies is key to sector-specific ESRS but deadline for EDs looms
EFRAG seeks solutions to receiving the feedback it needs whilst meeting its deadline
SMEs' sustainability reporting North Star - and another acronym!
This year the ISSB and EFRAG are expected to work on standards for SMEs, in doing so they might want to look North
EFRAG starts work on mining and coal sector-specific standard
As first of five sector-specific standards to be developed this year
GRI pushing for aligned standards
Harold Pauwels, director of standards, tells Corporate Disclosures how GRI has been working with standard-setters to maximise alignment
How should accountants advise clients on ESG reporting
Triple Bottom line Accounting's Peter Ellington highlights key considerations for accountants