Welcome to the Natura Spira Blog. Sharing our thoughts on the latest developments in sustainability.
Sustainability Disclosures: Testing Section 463 of the Companies Act 2006
Section 463 of the Companies Act has long served as a safeguard against misleading reporting. But sustainability disclosures present different challenges: they are forward-looking, complex, and evolving — unlike the financial information Section 463 was designed to cover. Will Section 463 suffice for evolving sustainability disclosures — or will it need to evolve?
Reporting, Planning, Assurance: The UK’s Sustainability Overhaul In Three Acts
On 25 June 2025, the UK Government launched three landmark consultations that could redefine the way businesses report, plan, and assure their sustainability performance. This marks a critical step ushering in a new era for UK sustainable reporting.
ISSB’s IFRS S2 Exposure Draft: A Closer Look At Greenhouse Gas Emissions
The International Sustainability Standards Board (ISSB) recently released an Exposure Draft on targeted amendments to IFRS S2, focused on Greenhouse Gas (GHG) Emissions Disclosures. It serves as a reminder that climate-related financial disclosures are still in their infancy, and that the young IFRS S2 standard will inevitably evolve over time as markets begin to implement it.
UK Adoption Of ISSB IFRS S1 & S2: April 2025 Editorial Brief
As April 2025 unfolds, many are watching closely for the UK government’s long-awaited decision on adopting the ISSB IFRS S1 and S2 standards. Amid a new and fractured global landscape, the question being asked is this: will the UK stand at the forefront of sustainable leadership, backslide on its net zero commitments, or pursue a committed yet pragmatic path towards long-term sustainability?
The EU Omnibus Simplification Package: Overhauling Corporate Sustainability Regulations
The EU’s corporate sustainability landscape has been evolving at an unprecedented pace, but companies have voiced concerns over the sheer complexity and compliance costs of reporting, which some argue will hinder their competitiveness.
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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