All posts tagged "IFRS FOUNDATION"
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Commentary
Two Sides of the ESG Debate are Closer Than They Think
Sandy Peters, Head of Financial Reporting Policy at the CFA Institute, identifies common ground in the US debate on climate-related disclosures.
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Commentary
US Cannot Delay Mandatory Climate Disclosures any Longer
Tim Mohin, chief sustainability officer at Persefoni, explains why investors and issuers should expect the Securities and Exchange Commission to act decisively.
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656FeaturesFilling in the Blanks on UK SDRs
Timeline, scope, best practice ... questions around the prospective UK sustainable disclosure requirements remain ahead of COP26.
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2.0KFeaturesThe ESG Interview: Doubling Down on Double Materiality
Global Reporting Initiative Chair Eric Hespenheide is optimistic on the future of sustainability reporting standards, despite differences and deadlines.
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Europe
GRI and EFRAG to “Co-Construct” EU Sustainability Reporting Standards
ESRSs expected to be implemented before CSRD reporting requirements.
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Europe
CSRD to Improve Investor Trust – EC’s Bassi
New European sustainable reporting regime aims to phase-in third-party verification and avoid concentration of business among top audit firms.
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Industry
ISSB Climate Reporting Standard Could be Ready by July 2022 – IOSCO
Securities regulators’ body publishes adoption timeline, sets sights on ESG data and ratings providers.
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Europe
EU Sustainability Reporting Standards Expected Q3 2022
Commission to review standards every three years to ensure collaborative progress on international stage.
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Industry
VRF to be “Gravel Under the Road” to Harmonised Sustainability Reporting
IIRC, SASB merger formalised, but “foundational layer” for globally accepted standards remains elusive.
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202FeaturesThe ESG Interview: A Race Against Time
Kevin Bourne, Head of Sustainable Finance at IHS Markit, says important steps are being taken to help institutional investors measure and manage...
