“The world is grappling with dramatic shifts in climate change, environmental, social, and geopolitical events. In a world of rapid digital transformation, how do companies, investors, regulators, standard setters, and ordinary citizens respond to these shifts?” asks Christine Tan in a recent guest post at ESG Today.
The Sustainability Reporting Standards Board of the Institute of Chartered Accountants of India (ICAI) has issued an exposure draft of its Standard on Sustainability Assurance Engagements (SSAE) 3000 for public comment.
Review processes are underway in earnest, with this year’s three major public consultations on sustainability reporting now closed.
As global, EU and US consultations on sustainability reporting drew to a close over recent weeks (as discussed here), we have seen a concerted push for collaboration and convergence from a huge range of organisations.
An interesting new report from the UK Financial Reporting Council’s FRC Lab addresses how companies can collect and use environmental, social and governance (ESG) data to support better decision-making.
Another really interesting session at the 30th XBRL Europe conference was the plenary session on environment, social, and governance (ESG) matters, with presentations now available to peruse online. It focused particularly on the crucial theme of how digital thinking is being built into emerging ESG standards.
The European Securities and Markets Authority (ESMA) has written to the European Commission (EC) with the results of its Call for Evidence on the market structure of environmental, social and governance (ESG) ratings providers in the EU.
Workiva’s 2022 Global ESG Survey offers some interesting insights on the challenges and opportunities ahead for environmental, social and governance (ESG) reporting.
There is significant divergence in the environmental, social and governance (ESG) ratings provided to companies by different agencies, according to a study in the Review of Finance.
We found food for thought in a recent survey of US public companies by EY and the Financial Education & Research Foundation on ‘How finance professionals are helping to advance ESG reporting.’