Do auditors check every single transaction of a company?”Working in audit, this is a question I am often asked by family, ...

As standards converge globally in establishing approaches for reporting sustainability, many companies are transitioning to a new approach for assessing materiality. Of note: Although on February 26, ...

Double materiality assessments help organizations identify and prioritise ESG topics that matter most, both in terms of their impact on society and the environment, and their financial implications ...

Spreadsheets, ERP applications, accounting systems, and other tools deliver a steady drip of insights about the current state of business performance. Yet, as the sustainability space evolves and new ...

While legal challenges to the Securities and Exchange Commission’s (SEC) final climate disclosure rule have prompted the SEC to stay the effective date of the requirements, companies have many reasons ...