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12 April

New European sustainability reporting standards (ESRS) and comparison with IFRS

2023-04-19T15:26:27+02:00

Companies subject to the NFRD must implement the CSRD as of 2025 for the fiscal year 2024. The CSRD expands the scope and requirements of the NFRD. Affected companies will soon be required to provide enhanced and audited non-financial reports that comply with the principle of double materiality. [...]

New European sustainability reporting standards (ESRS) and comparison with IFRS2023-04-19T15:26:27+02:00
29 March

Financial communication: accelerating the integration of the new IFRS standards

2023-03-24T19:13:54+01:00

Mandatory in 146 jurisdictions, these new IFRS standards will accelerate the integration of the non-financial dimension in the financial communication of companies. The Board introduced the permission to rely on the Global Reporting Initiative Standards (GRI) and European Sustainability Reporting Standards (ESRS).  On 16th February, the ISSB [...]

Financial communication: accelerating the integration of the new IFRS standards2023-03-24T19:13:54+01:00
22 March

United States: SEC Announcements on Climate Transparency

2023-03-21T19:59:27+01:00

In March 2022, the organization put out for consultation a document proposing a climate reporting framework for listed companies. If adopted, this proposal would require detailed reporting by U.S. listed companies covering 3 categories of climate reporting. A new chapter in financial regulation opens this year [...]

United States: SEC Announcements on Climate Transparency2023-03-21T19:59:27+01:00
12 September

Unification of European non-financial disclosure obligations: what consequences for your non financial statement?

2023-01-12T10:34:12+01:00

Climate change poses a systemic risk to the global and European economies and requires massive investments. It poses a threat to the achievement of European objectives. Corporate sustainability data is at the heart of the European Union of Capital Markets project. Europe is working towards a capital markets [...]

Unification of European non-financial disclosure obligations: what consequences for your non financial statement?2023-01-12T10:34:12+01:00
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