All posts tagged "IFRS FOUNDATION"
-
678NewsIASB Examines Financial Statements’ Reflection of Climate Risks
Board will ensure any proposals “work well” with IFRS Sustainability Disclosure Standards due for issuance by the end of Q2 2023.
-
3.0KAsia-PacificISSB on Track to Finalise Standards in Q1 2023
Board listening to asset owner feedback on draft sustainability disclosure standards.
-
Fund Solutions
Impact Will Have its Place in ISSB Reporting – IOSCO Chair
UN SDGs’ 2030 deadline driving impact focus, but social measurement and reporting remain a “heavy lift”.
-
EMEA
EFRAG Consults on European Sustainability Reporting Standards
Double materiality-based standards designed to underpin Corporate Sustainability Reporting Directive.
-
Commentary
What Next? Agreement on a Two-Pillar Approach to Sustainability Reporting
Professor Carol A Adams of Durham University Business School says much remains at stake following the recent agreement between the GRI and...
-
Industry
ISSB’s First Sustainability Reporting Standards Target Granularity
Feedback requested for general and climate-focused disclosure drafts, which will be finalised by end of 2022.
-
Americas
US Climate Reporting Framework “Strikes a Good Balance”
Companies will be expected to disclose “material” Scopes 3 emissions.
-
Fund Solutions
Faster Action Urged on ESG Disclosure Standards and Frameworks
Regulatory guidance required to steer growing private sector alignment with sustainability objectives.
-
Industry
PRI Calls for ISSB Prototype to go Further on Materiality
Investor alliance also recommends stronger strategic alignment, sector-specific detail for climate disclosures.
-
Fund Solutions
ISSB Climate Standard Won’t Ignore Impact – IOSCO
Interoperability between reporting standards and across jurisdictions is key to establishing a global baseline, says Chair.
