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.
Accountancy Europe has released an interesting discussion paper on sustainability assurance under the proposed Corporate Sustainability Reporting Directive (CSRD).
The Monitoring Group (MG) has published a paper drawing attention to the importance of high-quality audits to investors, issuers, national standard-setters, regulators and others.
Interesting news has recently emerged of fraudulent carbon emissions reports in China, with the Ministry of Ecology and Environment calling out four companies for doctoring or drawing misleading conclusions from carbon data.
Are you an auditor for a company based outside Europe, but dual listed in the EU? Read on!
As our regular readers will know, the Inline XBRL-based European Single Electronic Format (ESEF) is now required for financial reporting across the EU.
The International Federation of Accountants (IFAC) has published its vision for high-quality assurance of sustainability information.
Environmental, social and governance (ESG) factors are increasingly driving investment strategies, and “ESG has now become a make-or-break consideration for leading investors globally,” says PwC.
Our many readers with a passion for audit may enjoy a recent statement from Paul Munter, Acting Chief Accountant at the Securities and Exchange Commission (SEC), and the staff of the Office of the Chief Accountant (OCA).
A new benchmarking study on global sustainability reporting and assurance practices highlights significant differences between jurisdictions. These extend to the reporting frameworks and methods used as well as the prevalence and level of assurance and the type of practitioner providing the service.
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