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,...
03 Jun, 2024 EU CSRD: EFRAG finalises three ESRS Implementation Guidance documents By Julia Voskoboinikova On 31 May 2024, EFRAG published the first three ESRS Implementation Guidance (IG) documents to assist in-scope companies in complying...
03 Jun, 2024 EU CSRD: EFRAG publishes new set of explanations of the ESRS By Julia Voskoboinikova On 30 May 2024, EFRAG published a Compilation of Explanations of the European Sustainability Reporting Standards (ESRS) under the...
30 May, 2024 More than 20 jurisdictions in the process of adopting ISSB standards By Sara Feijao Countries adopting ISSB standards According to the IFRS Foundation, which is responsible for the International Sustainability Standards...
08 May, 2024 EU CSRD: Directive allowing two-year delay for sector-specific ESRS and ESRS for non-EU companies published in the Official Journal of the EU By Julia Voskoboinikova The Corporate Sustainability Reporting Directive (CSRD) requires the European Commission to adopt the following European Sustainability...
03 May, 2024 IFRS and EFRAG publish Interoperability Guidance on ISSB Standards and ESRS By Julia Voskoboinikova Iyes Igiehon On 2 May 2024, the IFRS Foundation and EFRAG, the body advising on European Sustainability Reporting Standards (ESRS) under the Corporate...
02 May, 2024 ISSB’s next steps on biodiversity and human capital By Sara Feijao The International Sustainability Standards Board (ISSB) has said that it will commence projects to research disclosure about risks and...
29 Apr, 2024 EU CSRD: Commission given power to delay sector-specific ESRS and ESRS for non-EU companies by two years until 2026 By Sara Feijao The Corporate Sustainability Disclosure Directive (CSRD) requires the European Commission to adopt, by 30 June 2024, the following...