29 Oct, 2024 EU: ESMA announces materiality assessments and taxonomy to be enforcement priorities for 2025 corporate reports By Stephen Clipsham The European Securities and Markets Authority (ESMA) has published its annual European Common Enforcement Priorities statement for 2024...
26 Sep, 2024 EU CSDDD explained: due diligence requirements and what they mean in practice By Sara Feijao In this podcast series, we explore various aspects of the EU Corporate Sustainability Due Diligence Directive (CSDDD / CS3D) that...
24 Sep, 2024 UK FRC publishes 2024 annual review of corporate reporting: key takeaways for sustainability reporting By Wilma Rix On 24 September 2024, the Financial Reporting Council (FRC), as regulator for reporting and audit in the UK, published the results of its...
21 Aug, 2024 ICGN report on sustainability assurance provides guidance on investors’ expectations By Nancy Kehoe Sara Feijao On 12 July 2024, the International Corporate Governance Network (ICGN) published a report, The Assurance of Sustainability Reporting,...
13 Aug, 2024 International Accounting Standards Board consults on how to reflect climate change better in financial statements By Nancy Kehoe Sara Feijao On 31 July 2024, the International Accounting Standards Board (IASB) published a consultation document, which sets out eight proposed...
02 Aug, 2023 CSRD: European Commission adopts first set of the European Sustainability Reporting Standards (ESRS) By Julia Voskoboinikova James Marlow On 31 July 2023, the European Commission published the final versions of the European Sustainability Reporting Standards (ESRS). The ESRS...
20 Jul, 2023 UK consults on using ISSB sustainability disclosure standards By Sara Feijao The Financial Reporting Council (FRC) has published a call for evidence to inform the proposed endorsement of the IFRS Sustainability...
27 Jun, 2023 ISSB publishes final versions of first two global sustainability disclosure standards By Sara Feijao The International Sustainability Standards Board (ISSB) has published the final version of the first two global sustainability disclosure...