Sue Lloyd, Vice-Chair of the ISSB, recently gave an overview of developments in sustainability reporting. Looking to the future, she acknowledged the importance of digital reporting in interoperability.
The European Financial Reporting Advisory Group (EFRAG) and the Global Reporting Initiative (GRI) have issued a statement confirming a high level of interoperability between their respective sustainability reporting standards.
Comparability and interoperability between different reporting standards is an ever-important topic within business reporting. One source for understanding alignment is the IPSAS-IFRS Alignment Dashboard, which was recently updated, providing a useful resource for anyone who wants to understand where the two standards align and depart.
As global, EU and US consultations on sustainability reporting drew to a close over recent weeks (as discussed here), we have seen a concerted push for collaboration and convergence from a huge range of organisations.
The International Federation of Accountants (IFAC) has published a piece from Professor Mervyn King on ‘Stepping-stones for connectivity in financial and non-financial corporate reporting.’
The recent IFRS Foundation Conference 2022 addressed key current and emerging themes in the reporting arena.
We liked a recent article by Robert G. Eccles in Forbes, offering ‘A comparative analysis of three proposals for climate-related disclosures.’
The Value Reporting Foundation (VRF) has submitted an early response to the US Securities and Exchange Commission (SEC) consultation on mandatory, digital climate-related disclosures.
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