A letter highlights the potential legislative breaches that could occur via the ‘omnibus’ process of revising the CSRD and CSDDD.

UK watchdog’s proposal to place fewer restrictions on which firms can offer sustainability assurance garners support.

The absence of meaningful audit and corporate governance reform is undermining the UK’s economic growth potential.

To stay on the ascent, a business needs to take the right risks in the right way—that’s where internal audit comes in.

The board’s expanding remit to oversee non-financial reporting calls for significant reforms, with stakeholder trust being the prize.

The ‘omnibus’ revision postpones implementation of the CSRD by two years, and CSDDD by a year, to strengthen EU’s ‘economic base’.

Leaked draft of imminent ‘omnibus’ revised legislation goes beyond ‘simplification’ to ‘deregulation’, says academic.

He says the ICAEW’s call to exclude ‘ESG audits’ from the cap will not serve the cause of ‘independent and effective audits’.

Economists, academics and unions fear the proposed revision of new legislation will increase risk of climate disruption.

Boards can find positivity—rather than pain—if they approach the coming requirements with vigour and rigour.