The International Centre for Sustainability Reporting and Governance (ICSRG) is a non-profit organization that shares information, ideas and insights on sustainability reporting and governance.
The International Centre for Sustainability Reporting and Governance (ICSRG) is a non-profit organization that shares information, ideas and insights on sustainability reporting and governance.
The European Federation of Accountants and Auditors or SMEs (EFAA) has recently had an article published in the academic journal ‘Environment, Development and Sustainability’ on the role of small- and medium-sized accountancy practices (SMPs) in the sustainable transition of small- and medium-sized enterprises (SMEs). European and global economies are committed to accelerating their sustainable transition. An important step in realising this transition is to get robust corporate sustainability reporting. In this way, this paper focuses on the recent European developments setting new legislation and standards. Specifically, a survey questionnaire from a focus group of accounting experts examines the future role of SMPs in enabling this transition. The experts are all members of the EFAA. With its focus on SMPs, this paper performs a qualitative and quantitative analysis of the responses obtained. ...
The past few years have witnessed the rapid emergence of sustainability reporting and assurance. Sustainability reporting and assurance is going from margin to mainstream. In 2024 the primary focus is on small and medium-sized enterprises (SMEs). This is vital since without SMEs there can be no sustainable transition. On 22 January 2024 EFRAG launched the public consultation on its Exposure Drafts (EDs) on simplified sustainability reporting standard for listed SMEs (LSME) and voluntary sustainability reporting standard for non-listed SMEs (VSME). The consultation will run for 120 days ending on 21 May 2024. On ...
ICSRG is a non-profit organization that shares information, ideas and insights on sustainability reporting and governance
