Archive

  • 'Key Assurance Matter' reports could be helpful to build trust in ESG data (ESG Data conference)

    13 October 2025

    The assurance market could move towards publishing 'Key Assurance Matters' reports alongside sustainability data to build credibility among investors, assurance provider EY told an Environmental Finance event.

  • Lack of investment leading to 'assurance-washing', says EY (ESG Data conference)

    13 October 2025

    Cases of "assurance-washing" for non-financial data by some companies caused by gaps in guidance could be prevented by the recent introduction of a new assurance standard, says EY.

  • Climate reporting poised for giant step forwards, following IASB accounting guidance

    24 July 2025

    There is optimism that illustrative examples can address failures in accounting for climate, Michael Hurley writes

  • Sustainability assurance: sailing a boat under construction

    12 December 2024

    The cost of gaining assurance, data quality and the need for subjective judgments could limit the usefulness of sustainability assurance, Michael Hurley writes

  • Cut back data points to keep CSRD manageable

    28 November 2024

    'Ruthless' materiality assessments are needed to help reduce the 'overwhelming' reporting burden, writes Michael Hurley