The Blog

A company buys voluntary carbon credits to retire against its own emissions. No IFRS deals with them, and IFRIC has declined to. Asset, inventory or expense, and when does the cost hit profit? A worked answer.

The sustainability statement promises a carbon-capture retrofit. The impairment test may not count it. IAS 36 excludes enhancements until the money is spent. A worked answer for 2026.

The GHG Protocol measures emissions; IFRS S2 and ESRS E1 decide what is reported. Where the two rulebooks differ, what changed in 2025–26, and what the Protocol's own rewrite means for preparers.

Irish employers with 50 or more staff now publish their gender pay gap. The EU Pay Transparency Directive is overdue in Ireland, and ESRS S1 asks for the gap too. Which rules apply, and when.

Climate, pollution, water, biodiversity and resource use each have an ESRS. A company's double materiality assessment decides which it reports. How the test works and what changed in 2026.

Many sustainability reports still open with a grid of SDG icons. Neither ESRS nor IFRS S1 and S2 asks for one. How the goals relate to the standards, and why SDG mapping is not a reporting framework.

Since 27 September 2026, EU law bans generic green claims and offset-based climate claims. What changed, what is still pending, and what an auditor checks when green marketing sits next to the accounts.

ESRS or IFRS S1 and S2? Double or financial materiality? A primer on the two main sustainability reporting rulebooks, and who has to report under which, and when, after the EU's Omnibus.

IFRS S2 requires climate scenario analysis; the simplified ESRS E1 now makes it optional. What a resilience assessment must show under each, and how it should sit beside the impairment test.

The Volkswagen diesel case is now a matter of court records, settlements and regulator findings. What those records establish, and what they teach preparers and assurance providers about emissions data.

What courts, regulators and published research have established about ExxonMobil and climate change, and what the New York case on carbon cost assumptions teaches preparers about consistent numbers.

The recast EPBD sets dates for zero-emission buildings and minimum energy standards, and the EU taxonomy tests buildings by rating. What that means for investment property fair value under IAS 40.

A company sets a 2030 emissions target and names the levers it will pull. What IFRS S2 and ESRS E1 require it to disclose about the plan, and when a climate pledge reaches the financial statements.

ESG investing has moved from marketing to rules: ESMA's fund-name guidelines, an SFDR rewrite now in trilogue, and investee data under IFRS S2 and ESRS. What a fund label must now prove, and to whom.

A sustainability-linked loan moves its margin with an ESG target. From 2026 IFRS 9 says when the lender can still hold it at amortised cost and IFRS 7 adds disclosures. The borrower's side is less settled.