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Thought Leadership

Articles & Insights

Expert analysis and thought leadership on ESG assurance and sustainability

Editorial illustration of a stack of signed contracts dissolving into smoke with a pen and solar panels visible through a window
governance
Featured

The Phony Customer Fraud

An unscrupulous employee reaps the benefits of weak internal controls.

7 min

21 views

Apr 10, 2026

Editorial illustration of a web of fake user profiles on a screen with a hand collecting gold coins, solar panels in background
governance

The Loyalty Program Swindle

Unscrupulous employees reap the benefits of loose controls in a company's promoter program.

7 min

8 views

Apr 10, 2026

Editorial illustration of a stack of prepaid credit cards next to a payment terminal with a commission chart in the background
compliance

The "Free Trial" Scam

Data analytics uncovers a sales force fraud using prepaid credit cards to boost commissions.

6 min

7 views

Apr 10, 2026

Dark editorial illustration of a figure at a reception desk counting cash with a glowing clock on the wall
compliance

Delayed Deposits

A health-care employee's scheme is revealed when she runs out of time to repay "borrowed" money.

7 min

7 views

Apr 10, 2026

California SB 253 and SB 261: A Practical Guide to Climate Disclosure Compliance
compliance

California SB 253 and SB 261: A Practical Guide to Climate Disclosure Compliance

California's landmark climate disclosure laws, SB 253 and SB 261, are reshaping how companies approach emissions reporting and climate risk assessment. This practical guide breaks down the requirements, timelines, and strategies for compliance.

12 min

17 views

Mar 24, 2026

EU sustainability reporting and corporate governance
compliance

The EU Omnibus Package: What the CSRD Simplification Means for Your Business

The European Union's Omnibus I directive has dramatically reshaped the CSRD landscape, reducing scope by 90%, cutting data points by 70%, and pushing timelines to 2027. Here's what it means for organizations preparing for mandatory sustainability reporting.

8 min

14 views

Mar 24, 2026

The Future of ESG Reporting: 2026 Trends and Beyond
insights

The Future of ESG Reporting: 2026 Trends and Beyond

A comprehensive analysis of the key trends transforming ESG reporting in 2026, from AI-powered assurance and mandatory biodiversity disclosures to global standards convergence and the technology stack organizations need to stay ahead.

7 min

12 views

Mar 13, 2026