Regulatory

The Significance of European Sustainability Reporting Standards (ESRS)

As of the beginning of 2024, the European Commission has officially implemented the European Sustainability Reporting Standards (ESRS). These standards lay out detailed reporting requirements for companies under the scope of the Corporate Sustainability Reporting Directive (CSRD) and serve the purpose of assisting various stakeholders in evaluating companies’ sustainability performance, responding to the increasing global […]

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The launch of ISSA 5000 – a new proposed standard focused on assurance on sustainability reporting

At Changing Habits Solutions (CHS), we have been asked a number of times about assurance and/or audit for ESG data, in addition to seeing online broad statements around the lack of consistency and quality of sustainability disclosures and data out there. But Here is a piece of good news: IAASB Launches Sustainability Reporting Assurance Standard

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