A best practice example of this is the interoperability mapping between the ISSB and ESFRAG ESRS which could be extended to cover the ESRS for Listed Small and Medium Sized Enterprises (LSME) and VSME standards. ACCA has a considerable amount of educatio...
Game Changer: Proposed SEC Climate Rule Transforms ESG Disclosure Andrew Angle examines five likely implications for business of the SEC’s proposed “Enhancement and Standardization of Climate-Related Disclosures” rule. Read the report Climate Disclosure Expectations Change: What a Shif...