The XSB has approved additions to the XBRL Unit Registry to support sustainability reporting requirements. The new “intensity” units enable the reporting of measures such as “green house gas emissions per unit of revenue”.
The European Financial Reporting Advisory Group (EFRAG) has launched a public consultation on two Exposure Drafts concerning sustainability reporting standards for Listed SMEs. Before you ask, “What’s a Listed SME?”, well… it’s complicated.
In response to the increasing demand for sustainability-related disclosure and reporting, the International Federation of Accountants (IFAC) has published a literature review to assess and enhance the education available to accountancy professionals.
As the International Sustainability Standards Board (ISSB) gears up for the imminent implementation of ISSB Standards—IFRS S1 and IFRS S2— in January 2024, it has introduced a host of updated resources to assist companies in seamlessly applying the standards.
The International Sustainability Standards Board (ISSB) recently convened at its newly established office in Beijing, China. The week included a number of updates, culminating in the Beijing International Sustainability Conference on 17 November.
Perhaps unsurprisingly considering stories surrounding greenwashing, a recent survey by PwC reveals rising investor apprehension around corporate sustainability reporting. A shocking 94% of respondents expressed concerns about unsupported claims, up from 87% in the previous survey, highlighting the growing challenge of greenwashing.
In a bid to enhance the clarity of information reported under the Sustainable Finance Disclosure Regulation (SFDR), the Dutch Authority for the Financial Markets (AFM) has proposed some changes.
The European Financial Reporting Advisory Group (EFRAG) and Carbon Disclosure Project (CDP) recently announced that they will be collaborating to boost the adoption of European Sustainability Reporting Standards (ESRS), which were passed by the European Commission this July.
The Global Reporting Initiative (GRI) is set to launch the Sustainability Innovation Lab (SIL) in partnership with the IFRS Foundation. The SIL aims to enhance sustainability disclosure capabilities globally, acting as a hub for innovation, professional development, and practical solutions.
Accountancy Europe, ecoDa, and ECIIA have jointly issued a guidance document to assist boards in integrating environmental, social, and governance (ESG) factors into their business models. It comes in response to the growing demand from stakeholders, regulators, and policymakers for enhanced sustainability performance and transparency from companies.
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