Board will ensure any proposals “work well” with IFRS Sustainability Disclosure Standards due for issuance by the end of Q2 2023.
Board listening to asset owner feedback on draft sustainability disclosure standards.
UN SDGs’ 2030 deadline driving impact focus, but social measurement and reporting remain a “heavy lift”.
Double materiality-based standards designed to underpin Corporate Sustainability Reporting Directive.
Professor Carol A Adams of Durham University Business School says much remains at stake following the recent agreement between the GRI and...
Feedback requested for general and climate-focused disclosure drafts, which will be finalised by end of 2022.
Companies will be expected to disclose “material” Scopes 3 emissions.
Regulatory guidance required to steer growing private sector alignment with sustainability objectives.
Investor alliance also recommends stronger strategic alignment, sector-specific detail for climate disclosures.
Interoperability between reporting standards and across jurisdictions is key to establishing a global baseline, says Chair.
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