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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