Spanish Accounting and Audit Institute (ICAC) and Spanish Association of Accounting University Lecturers (ASEPUC) study first application of ESRS in Spain
The document examines the first reporting statements prepared under the ESRS and highlights the need to move towards greater uniformity, clarity and proportionality in disclosure.ESG: the balance between profitability and sustainability in companies’ day-to-day operations
Integrating ESG criteria is no longer a secondary concern but rather a fundamental element of business strategy. How do profitability and sustainability go together? How can greenwashing be avoided? And what role do investors, boards of directors and legislation play in this transformation?