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Sustainability is a key consideration for 24% of travellers, but only 5% to 10% are willing to pay at least a moderate surcharge for it, a survey found.
The percentage of companies disclosing climate-related information is increasing each year, but many preparers continue to face challenges reporting governance information.
Despite global concerns, 78% of leaders are “somewhat” or “extremely” optimistic the world will take sufficient steps to avoid the worst effects of climate change.
This roundup examines the IAASB’s proposed auditing standard for less-complex entities and an update on the CMA’s ongoing work into misleading green claims.
Experts across industries warn that environmental issues carry the most severe long-term impacts and that measures to prepare for climate change are ineffective.
Many of the tests do not capture 'second round' effects, or impact on banks of climate change hitting the wider economy, the Financial Stability Board found.
The International Federation of Accountants released “Getting to Net Zero,” a global review of corporate disclosures on emissions targets, analysing the disclosure trends and transition plans of the 40 largest exchange-listed companies in 15 jurisdictions, at the beginning of COP27.
The road map launched at the COP27 climate summit in Egypt involves 14 food companies ending deforestation in their supply chains to limit global warming to 1.5 degrees Celsius.
An exposure draft proposes additional guidance on how two previously published Recommended Practice Guidelines can be applied by governments and public sector entities to report on sustainability programme information.
