The ISSB’s promises of additional guidance and support were welcomed at the IFRS Sustainability Symposium.
The opportunities to drive positive social and/or environmental outcomes seem endless, but is harmonisation welcome or even possible?
Despite investors calling for disclosure of all emissions, there are concerns the board is reaching beyond its remit.
The ESG backlash is a symptom of an emerging new economic order, according to Kate Cacciatore, Head of Sustainability at FigBytes.
Transition finance isn’t easy, but investors, industry bodies and governments are preparing the ground.
Asset owners have welcomed draft sustainability reporting standards from ISSB and EFRAG, but also identified some rough edges.
UN SDGs’ 2030 deadline driving impact focus, but social measurement and reporting remain a “heavy lift”.
Feedback requested for general and climate-focused disclosure drafts, which will be finalised by end of 2022.
Interoperability between reporting standards and across jurisdictions is key to establishing a global baseline, says Chair.
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