Welcome to the Natura Spira Blog. Sharing our thoughts on the latest developments in sustainability.
The Wait Will Soon Be Over: Sustainability Assurance Is On Its Way
As demand for sustainability assurance increases, a new global standard is set to transform the landscape, bringing greater consistency, credibility, and confidence to sustainability reporting. It will be vital tool for accounting professionals and assurance practitioners alike, helping to shape the future of sustainability reporting worldwide.
The ISSB IFRS Chronicles: Transition Reliefs And Proportionality Mechanisms
A key principle of the ISSB Standards is ensuring accessibility for companies of all sizes and levels of sustainability reporting. To help support adoption, transition reliefs and proportionality mechanisms have been included to provide companies with the necessary time and support to build and develop their reporting capabilities.
The ISSB IFRS Chronicles: Decoding Materiality
As 2024 ended, the Financial Reporting Council (FRC), acting as Secretariat to the UK Sustainability Disclosure Technical Advisory Committee (TAC), gave the green light endorsing IFRS S1 and S2. The stage is set for a pivotal year, aligning UK businesses with this global sustainability reporting standard. Now is the perfect time to dive into the standard, starting with materiality.
Doughnut Economics: Why Economic Growth Alone May Not Be Enough
Doughnut Economics, much like previous transformative shifts, may face huge political and economic resistance, with people questioning if it’s too radical or too fast. But just like those earlier significant societal changes, what seems radical today is seen as the obvious and unquestionable in the future.
The Secret Sauce Of Sustainability-Driven Accountancy Firms
On my train journey home after the conference, I caught myself wondering how accountancy firms are starting to adapt—integrating sustainability into their operations, preparing for the new and complex reporting and assurance landscape ahead, and meeting the ever-growing and varied sustainability demands of their clients.
Sharon Livingstone
FCCA FRSA PIEMA
Welcome To The Natura Spira Blog!
Here we explore the fascinating world of sustainability, covering a wide range of topics, emerging trends, challenges, and success stories. Our aim is to share knowledge, inspire informed decisions, and encourage actionable steps towards a more sustainable future.
Our founder, Sharon Livingstone, brings a unique perspective that bridges traditionally separate career paths. With over a decade of corporate experience as a qualified accountant, her passion for sustainability led her to become a certified sustainability practitioner.
Sharon draws on her diverse expertise to help clients implement effective sustainability strategies and thrive as responsible businesses. A respected voice across business, accountancy and sustainability, she regularly shares her insights through guest authorships and speaking engagements at industry events.
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