On Tuesday 3 October, European and international experts discussed sustainability auditing at a conference organised by the International Federation of Accountants (IFAC) and the Association of Chartered Certified Accountants (Accountancy Europe).
This sustainability audit stems from the development of the ‘European Sustainability Reporting Standards’ (‘ESRS’), which many companies will be required to produce from 1 January 2026 (see EUROPE B13243A22). As with financial...