Welcome to the Natura Spira Blog. Sharing our thoughts on the latest developments in sustainability.
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.
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.
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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