All posts tagged "IFRS FOUNDATION"
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Asia-Pacific
Japan FSA Calls for Sharper Focus on ‘Transition’ Concept
FSA’s Satoshi Ikeda says corporate disclosures need to capture genuine progressive efforts towards achieving carbon net zero, not just point-in-time snapshots. Good...
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3.8KCop26 PerspectivesMaterial Risks to ISSB’s Global Ambition
Launched at COP26, the success of the International Sustainability Standards Board’s climate-first approach may depend on extending beyond enterprise value.
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Asia-Pacific
HKEX Issues Guidance on TCFD-aligned Climate Disclosures
Climate-related reporting will become mandatory in Hong Kong by 2025.
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Commentary
The Battle for Data has Just Begun
Pascal Blanqué, Group Chief Investment Officer at Amundi, considers the alpha opportunities which may arise as ESG data gaps narrow.
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Cop26
ISSB Offers “Baseline” for Global Sustainability Reporting
Focus on enterprise value means continued divergence from European standards.
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EMEA
Gas and Nuclear “Holding Taxonomy Hostage”
Lobbying efforts fuel delay to first Delegated Act, potentially holding up EU’s green regulatory timetable.
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Americas
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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Americas
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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3.2KFeaturesFilling 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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6.2KFeaturesThe 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.
