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From global to local: IFAC publishes framework for standards implementation and urges action

The International Federation of Accountants (IFAC) has published a framework for implementing global sustainability standards at the local level.

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IFAC and AICPA & CIMA support ISSB formation to set sustainability standards

With the closure of International Financial Reporting Standards (IFRS) Foundation consultation on amendments to its constitution and governance structure – allowing the formation of a new International Sustainability Standards Board (ISSB) – recent days have seen notable responses.

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Is there a path to global sustainability standards? An IFRS view

Erkki Liikanen’s keynote speech at CFA Institute’s Global Financial Regulatory Symposium on 29 June 2021.

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IOSCO vision for global sustainability disclosures under IFRS Foundation

The Board of the International Organization of Securities Commissions (IOSCO) has published its ‘Report on Sustainability-related Issuer Disclosures,’ capturing its approach and expectations for the development of global baseline sustainability reporting standards.

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SASB supports SEC on ESG disclosures

Janine Guillot, CEO of the Sustainability Accounting Standards Board (SASB), has published a piece discussing the Board’s response to the US Securities and Exchange Commission (SEC) consultation on climate change disclosure, and welcoming SEC’s commitment to addressing the needs of 21st century investors in this arena.

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EU plans for sustainability reporting

An EU High Level Conference held yesterday on the proposed Corporate Sustainability Reporting Directive (CSRD) brought together a number of high level speakers to discuss the new reporting proposals announced two weeks ago.

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IFRS consults on constitution and sets digital agenda for sustainability reporting

A global sustainability standards setter is firmly on the way. The Trustees of the International Financial Reporting Standards (IFRS) Foundation have opened a consultation on proposed amendments to the Foundation’s constitution.

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Computers are Dumb!

The International Financial Reporting Standards (IFRS) Foundation consultation on sustainability standards drew to a close recently, with almost 500 responses filed. Among them was XBRL International’s response on behalf of the wider XBRL community.

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World Economic Forum pushes for ESG Reporting

The World Economic Forum’s International Business Council (IBC) has added its weight behind the growing momentum for sustainability standards.

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Getting Started for Developers

Need to work out where to start? Software developers tend to do one of two things when first approaching XBRL. They make an assumption that it’s “just” XML and consequently underestimate the size of the task they have. Or, they get bogged down in the formal specifications and overestimate the size of the task. This […]

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