ESG &amp; Sustainability

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Finance | Why it’s time to properly account for climate risk

Investors are calling for more transparency about the impact of climate change on financial results and performance, but are companies ready to provide this, asks David Pitt-Watson, responsible investing practitioner and former Deloitte partner

28 Jul 2025

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Finance | IFRS releases draft examples on risk reporting climate issues

The IFRS Foundation has published a set of draft examples using climate-related scenarios to improve corporate reporting for early review

24 Jul 2025

Finance | ISSB consults on priority industry sectors for sustainability standards

The International Sustainability Standards Board (ISSB) launches major consultation on proposals to amend SASB standards for key industry sectors including mining, oil and gas, construction and food processing to align with IFRS S2 Climate-related Disclosures

3 Jul 2025

IFRS

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Finance | UK to implement IFRS sustainability standards

The government is consulting on minor amendments before the UK introduction of IFRS S1 and S2 sustainability reporting standards, to be called UK SRS, but no final implementation date as yet

30 Jun 2025

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Finance | IFRS Foundation launches sustainability learning tools

The IFRS Foundation has released a set of practical e-learning modules on the new sustainability standards, S1 and S2, to help companies with implementation

16 Jun 2025

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Finance | Sustainability standard IFRS S2 to be simplified already

The International Sustainability Standards Board (ISSB) is consulting on targeted amendments to recently introduced IFRS S2 Climate-related Disclosures

29 Apr 2025

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Finance | EU back downs on sustainability reporting for SMEs

The European Commission has adopted proposals to simplify EU rules on sustainable finance reporting, removing all but the largest companies from the framework

5 Mar 2025

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Finance | Non Big Four struggle to win sustainability assurance work

More companies are turning to their auditor to handle sustainability reporting assurance work due to ‘immaturity’ of market and lack of recognisable names, warns FRC

11 Feb 2025

Finance | IAASB/IESBA joint ethics and sustainability reporting guidance

The two global auditing and ethics bodies have launched joint guidance for new standards to strengthen ethics and accountability of sustainability reporting and assurance

27 Jan 2025

Finance | IASB updates IFRS 9 for renewable electricity contracts

The International Accounting Standards Board (IASB) has amended IFRS 9 to improve reporting on the financial effects of wind and solar-based electricity contracts

18 Dec 2024

Finance | UK to go ahead with IFRS sustainability standards

The UK is set to adopt IFRS sustainability standards with a two-year transition period for ‘climate first’ reporting but no implementation date as yet

18 Dec 2024

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Finance | Complexity of reporting material information in sustainability standard

Companies preparing to implement ISSB sustainability standards need to understand how to report risks and material information, warns IFRS Foundation

20 Nov 2024

Accounting Standards

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Finance | Less than half of businesses have net zero targets

The majority of UK mid-sized businesses do not have sustainability targets in place and are put off by ever-changing, incoherent regulations

13 Nov 2024