All posts tagged "IFRS FOUNDATION"

• Europe

  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. 

• News

  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.   

• 

  2.7K

  Features

  The ESG Interview: Taking Alphabet Soup off the Menu

  Incoming GRI CEO Eelco van der Enden says investors can rely on two reporting pillars to understand the complex relationships between companies, society...

• Europe

  EU Policymakers Must “Support the Timeline” for Sustainability Reporting

  Investors and NGOs issue warning following delays to other parts of Europe’s sustainability legislation.

• 

  1.2K

  COP26 Features

  A Measure of Intent

  Greater consistency and comparability in climate reporting requires a shift from voluntary to mandatory disclosures.