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Work in progress for EU mining, quarrying and coal standard
08 February 2023Materiality approach and level of disaggregation slowing EFRAG's development of the sector-specific standard
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Former SEC counsel predicts US disclosure rule for human capital
07 February 2023But political division could prove challenging for regulator once again
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EFRAG starts drafting listed SME standard
02 February 2023Disclosures simplified through voluntary reporting and materiality assessments
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Second time lucky for California climate disclosure bill?
02 February 2023Bill reintroduced to the state's Senate with modifications to help reporting compatibility with the SEC's proposed climate disclosures rule
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ECB calls for financial sector specific ESRS
02 February 2023Arguing there is an "urgent need to develop specific guidance for the definition of the value chain of financial institutions"
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Sustainability recruitment caught in a perfect storm
02 February 2023With 50,000+ companies falling in the scope of CSRD, sustainability talent has never been in such high demand, a perfect storm for recruiters
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ESAs welcome ESRS but call on Commission for improvements
27 January 2023The European Supervisory Authorities (ESAs) have issued their respective opinion on the ESRS calling on the European Commission to make some amendments,...
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Honing management accountants' sustainability skills
27 January 2023AICPA, CIMA and ACCA tell Corporate Disclosures how they are helping management accountants with sustainability reporting and strategy
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CSRD reporting undermining relevance of information
26 January 2023"Explosion" of reporting requires operational changes at ENBW
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How to implement a double materiality assessment
25 January 2023According to Vera Moll, senior manager of sustainability reporting and strategy at KPMG
