Transition Planning

EFRAG publishes draft transition planning guidance

"Investors are looking for transparency – and this guidance delivers."

Melodie Michel

05 November 2024

Sustainability Reports

Concerns over 'immaturity' of sustainability assurance market as demand soars

FTSE 100 companies are increasingly turning to their auditors to provide assurance about some of the sustainability claims they make.

Rachel Willcox

31 October 2024

Policy & Standards

SBTN framework now ‘sufficiently mature’ to guide corporate nature targets: WWF

The SBTN’s methodology for nature target-setting can support companies in complying with CSRD.

Melodie Michel

16 October 2024

Climate disclosures

Restating sustainability metrics is on the rise – here's how to hold up to scrutiny

Almost half of FTSE 100 companies restated climate and sustainability metrics this year.

Rachel Willcox

09 September 2024

CSO Futures Weekly

CSO Futures Weekly: Is B Corp still worth it?

B Corp's relevance for CSOs, CSRD questions answered and a new footwear circularity initiative...

Melodie Michel

08 August 2024

Policy & Standards

Scope, assurance, enforcement: EU answers frequent questions on CSRD

The FAQs clarify when companies may use estimates rather than having to collect value chain information from suppliers or partners.

Melodie Michel

08 August 2024

Policy & Standards

CSRD is already supporting the work of Chief Sustainability Officers: PwC survey

CSOs must engage all departments for sustainability integration – a survey suggests CSRD is acting as a catalyst.

Melodie Michel

14 June 2024

Transition Planning

Transition planning for transformation: Unlocking the CSO’s purpose

The regulatory obligation to disclose a transition plan is a chance to increase buy-in for business success in a climate-friendly world.

Melodie Michel

06 June 2024

Transition Planning

Climate transition planning for compliance: a guide for CSOs

This article is part of a CSO Futures series on transition planning for Chief Sustainability Officers.

Melodie Michel

21 May 2024

Policy & Standards

New guidance available for ISSB-ESRS sustainability standards interoperability

EFRAG is aiming to reduce complexity and fragmentation between different disclosure frameworks.

Melodie Michel

07 May 2024