Last week EFRAG (European Financial Reporting Advisory Group) announced the release of its first set of technical explanations, aimed at assisting stakeholders in implementing the European Sustainability Reporting Standards (ESRS).
This week the European Financial Reporting Advisory Group (EFRAG) published for public consultation its Draft ESRS Set 1 XBRL Taxonomy, alongside a Draft XBRL Taxonomy for Article 8 disclosures.
The European Banking Authority (EBA) has launched an industry survey, inviting credit institutions to contribute insights into their methodologies for classifying exposures to environmental, social, and governance (ESG) risks.
The European Banking Authority (EBA) recently published a report highlighting the risks posed to banks due to the misalignment of financing portfolios with EU climate objectives. The transition toward a decarbonised economy introduces significant risks affecting credit portfolios, operational, market, and liquidity risks for financial institutions.
The Global Reporting Initiative (GRI) and the IFRS Foundation have collaborated to recently publish “Interoperability considerations for GHG emissions when applying GRI Standards and ISSB Standards.” The publication serves as a guide for companies navigating the measurement and disclosure of Scope 1, Scope 2, and Scope 3 greenhouse gas (GHG) emissions.
The Taskforce on Nature-related Financial Disclosures (TNFD) recently announced that 320 organisations from over 46 countries have pledged to initiate nature-related disclosures based on TNFD Recommendations, which were released in September last year.
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.
The European Banking Authority (EBA) has published for comment draft guidelines for the management of Environmental, Social, and Governance (ESG) risks.
Following a consultation last year, the Australian Government Treasury has introduced draft legislation mandating comprehensive climate-related reporting and assurance for large and medium-sized companies. The legislation is aligned with the International Sustainability Standards Board (ISSB) standards.
Don’t miss PwC’s latest podcast, where our very own John Turner, CEO of XBRL International, delves into the evolving landscape of sustainability reporting and the pivotal role of XBRL.
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