The Second Lens
Where compliance ends and leadership begins
Beyond Compliance: The CS3D Readiness Blueprint
As regulators tighten expectations and supply chain scrutiny intensifies, businesses need more than policies - they need governance systems that can stand up to real-world complexity.
That’s where the CS3D Readiness Blueprint comes in.
Introducing the Double Materiality Playbook
Discover Inside-out, Outside-in: The Complete Double Materiality Playbook – a practical guide for businesses navigating CSRD, ESRS and ESG strategy. Learn how to carry out a robust double materiality assessment, engage stakeholders across your value chain, and embed sustainability risks and opportunities into business planning. Ideal for CFOs, COOs, general counsel and sustainability leaders looking to go beyond compliance and build a future-fit strategy.
Mandatory pay gap reporting: Progress, but not enough
The UK Government is consulting on plans to extend mandatory pay gap reporting to include ethnicity and disability, alongside the existing gender requirements. At Ancoram, we welcome this direction - but we also see critical gaps in the proposals.
Why your ESG reporting needs controls, not just commitment
If your financial data needs controls, your ESG data does too.
Our new ESG Controls Toolkit offers a practical route to audit-ready sustainability reporting. Built for finance and sustainability teams, it translates the COSO framework into real-world steps tailored to the complexity of ESG data.
Download the toolkit to explore how your business can build controls that support credibility, compliance and competitive edge.
7 reasons Ancoram is not for you
At Ancoram, we transform sustainability from compliance to competitive advantage. But our approach isn't for everyone. Here are seven reasons why we might not be the right fit.
Beyond the Pyramid: Rethinking Sustainability
Over the past few years, I have increasingly seen sustainability professionals use a model based on Maslow’s Hierarchy of Needs, typically with the subtitle: “This is how we do ESG, where do you want to be?”
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.
Accounting for crypto – is change coming?
Crypto assets have long been a foreign concept to many in the finance world – explaining ‘blockchain’ and ‘cryptocurrencies’ in layman’s terms is no mean feat.
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.
UK accounting is about to change – radically
In December 2022, the UK Financial Reporting Council (FRC) exposed its proposed changes to UK accounting rules.
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.