A piece on the implications of the new ethical guidelines from International Ethics Standards Board for Accountants on sustainability assurance and reporting. As I see it these ethics guidelines are far more important than at first thought and I try to set them in the broader construct of trust. https://www.accountancydaily.co/sustainability-reporting-coming-mainstream?
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 ...