
The Second Lens
Where compliance ends and leadership begins

How on earth do I audit the climate?
Climate risk disclosures are here to stay - but the pervasive nature of the climate crisis can affect all aspects of a business, and its financial statements. In this post Ancoram explores how auditors can approach climate risk on their financial statement audit engagements.

ISSB publishes its climate disclosure standard - Ancoram’s deep dive into IFRS S2
The International Sustainability Standards Board (ISSB, part of the IFRS Foundation) published its inaugural IFRS sustainability standards. This post analyses the required disclosures for climate-related risks under IFRS S2.

ISSB publishes its inaugural sustainability standards - Ancoram’s deep dive into IFRS S1
The International Sustainability Standards Board (ISSB, part of the IFRS Foundation) has published its inaugural IFRS sustainability standards. In this post we provide a detailed analysis of IFRS S1, and critical issues companies should be aware of.

Deciphering the sustainability spaghetti
Corporate sustainability is a hot topic, but it can be confusing for business owners who don't have the time or expertise to delve into the details.

Sustainability reporting for competitive advantage
Sustainability is a key business driver. According to the Global Trends 2030 report, by 2030, the world will need 40% more food, 45% more energy and 30% more water than it did in 2005.

Accounting for the natural world
Nature is an essential component of our economy, and financial institutions and corporations have a significant impact on the environment.

Supply chain reporting is coming - are you ready?
The world is changing, and so is the way companies report on their social and environmental performance.