Accounting
The future of non-financial reporting – an update on sustainability reporting
The Institute of Public Auditors in Germany, Incorporated Association (IDW) [Institut der Wirtschaftsprüfer in Deutschland e.V.], published a position paper on the future of non-financial reporting and assurance. Besides aspects to be considered for the development of an integrated reporting that addresses the information requirements of all stakeholders, the abstract provides an update on the latest ESG reporting pronuncements.