Login

Items tagged with "ESG"

EFRAG reaches another milestone with draft ESRS standards

This week the European Financial Reporting Advisory Group (EFRAG) reached a major milestone, releasing the first set of (almost) final draft European Sustainability Reporting Standards (ESRSs). Their publication follows a public consultation this summer.

Read more


New board members complete EFRAG governance structure

The European Financial Reporting Advisory Group (EFRAG) made several appointments to its governance structure this week, completing both the Financial Reporting Board (FRB) with the appointment of Wolf Klinz as chair, and the Sustainability Reporting Board (SRB) with Patrick de Cambourg appointed as chair.

Read more


Switzerland mandates machine-readable climate disclosures

Further progress on transparency in sustainability reporting this week as Switzerland adopted an ordinance requiring mandatory, machine-readable climate disclosures based on the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD).

Read more


Alignment progressing as CDP adopts ISSB Standard

During a busy week at COP27 the International Sustainability Standards Board (ISSB) and CDP (formerly the Carbon Disclosure Project) announced that CDP will incorporate the ISSB’s Climate-related Disclosures Standard (IFRS S2) into its global environmental disclosure questionnaires.

Read more


Next steps for Open Data Public Utility for Climate Data

In another step forward for sustainability reporting at COP27, the Climate Data Steering Committee (CDSC) announced their final recommendations for the Net-Zero Data Public Utility (NZDPU or Utility). The accompanying white paper lays out the key challenges ahead and highlights the foundational data that will be required for a successful launch.

Read more


Comprehensive EU Sustainability Disclosure Laws Finalised

Four years since the process to replace the Non-Financial Reporting Directive (NFRD) began, last week the Council of the European Union and the European Parliament voted by a landslide (525 votes in favour) to adopt the Corporate Sustainability Reporting Directive (CSRD) into EU law.

Read more


ISSB announces support for emerging economies to use sustainability standards

Emmanuel Faber, Chair of the International Sustainability Standards Board (ISSB), took to the COP27 stage last week to unveil the ISSB Partnership Framework, designed to boost the ability of smaller entities and emerging economy stakeholders to use the International Financial Reporting Standards (IFRS) Sustainability Disclosure Standards.

Read more


ESMA adds ESG to key priorities

The European Securities and Markets Authority (ESMA) has modified its Union Strategic Supervisory Priorities (USSPs) to include environmental, social and governance (ESG) disclosures alongside market data quality.

Read more


Digitising the EU’s green taxonomy – a proof of concept

Europe is requiring companies to report on alignment of their activities with the EU Taxonomy, providing sustainability information to investors. CoreFiling and Greenomy demonstrate how these rules can be captured in digital form, in an XBRL taxonomy and report.

Read more


ISSB confirms Scope 3 emissions and other aspects of sustainability disclosures

The International Sustainability Standards Board (ISSB) made a number of key decisions at its October meeting, confirming and clarifying aspects of its proposed sustainability-related disclosure standards.

Read more



Newsletter
Newsletter

Would you like
to learn more?

Join our Newsletter mailing list to
stay plugged in to the latest
information about XBRL around the world.

By clicking submit you agree to the XBRL International privacy policy which can be found at xbrl.org/privacy