ESG & Sustainability

Latest news

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Finance | A decade on from Paris Agreement, will COP30 in Brazil succeed?

This month’s COP30 in the Amazon rainforest is set to be controversial compared to the milestone COP2 with increased pressure to address climate transition finance and scepticism about the effectiveness of emission targets set down by individual countries, reports Jon Herbert

5 Nov 2025

ESG & Sustainability

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Finance | Webinar on sustainability reporting and carbon budget

Sign up for our webinar on sustainability and environmental reporting on 17 September

11 Sep 2025

ESG & Sustainability

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Finance | SEC head criticises ‘specious’ IFRS sustainability rules

The chair of the Securities and Exchange Commission has criticised IFRS sustainability standards, hinting at a review of use of IFRS accounting by non-US companies

11 Sep 2025

Financial Reporting

ESG & Sustainability

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Finance | Lack of consistency in carbon accounting rules creates confusion

Standard setters need to produce clearer guidance for company reporters to help them account for carbon-related instruments in a comparable and transparent manner

6 Aug 2025

Financial Reporting

Accounting Standards

ESG & Sustainability

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Finance | Call for UK response to sustainability standard changes

The Financial Reporting Council (FRC) is consulting on UK views of proposed changes to the global sustainability standards in line with industry specific ISSB amendments to IFRS S2

29 Jul 2025

Accounting Consultations

ESG & 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

Financial Reporting

ESG & Sustainability

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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

Financial Reporting

ESG & Sustainability

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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

Financial Reporting

Accounting Consultations

ESG & Sustainability

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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

Financial Reporting

Accounting Consultations

ESG & Sustainability

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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

Financial Reporting

ESG & Sustainability

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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

Accounting Consultations

ESG & Sustainability

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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

Financial Reporting

ESG & Sustainability

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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

ESG & Sustainability

Audit Regulations

Corporate Governance

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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

Financial Reporting

ESG & Sustainability

Audit Regulations

Corporate Governance

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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

Financial Reporting

ESG & Sustainability

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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

Financial Reporting

ESG & Sustainability

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CPD requirements for accountants

Croner Intelligence: Six things you need to know

Q&A: how does SEIS tax relief work?

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