Items tagged with "Standards"

News Item

Why standardisation is crucial for the LEI’s quality identity data

With data from all across the globe, it’s crucial the Global Legal Entity Identifier Foundation (GLEIF) work with data standards to ensure that the Legal Entity Identifier (LEI) is reliable worldwide.

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Global public sector sustainability reporting standards? 

While sustainability reporting has entered the mainstream in business reporting, public sector reporting lags behind. The International Public Sector Accounting Standards Board (IPSASB) is aiming to change that, exploring the need for an international public sector reporting framework to help governments measure and report how they are addressing the global climate crisis.

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IASB to consider digital in new disclosure design

The International Accounting Standards Board (IASB) has this week completed the Targeted Standards-level review of Disclosure Project, designed to discover an improved approach to developing new disclosure standards.

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ISSB standards move to final drafting stage

Last week The International Sustainability Standards Board (ISSB) voted on the technical substance of its sustainability standards. With the content of the standards fully agreed, the ISSB can now move onto the final stage in preparation: drafting. A January 2024 implementation date for Sustainability Disclosure Standards S1 and S2 was also agreed during the meeting.

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Experts advise action and patience on ESG reporting

Environmental social, and governance (ESG) reporting was a key topic at last month’s AICPA & CIMA Conference on Current SEC and PCAOB Developments. The US Securities and Exchange Commission (SEC) is currently developing its proposed rule on The Enhancement and Standardization of Climate-Related Disclosures for Investors.

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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.

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IOSCO and IVSC to collaborate on valuation

The International Organization of Securities Commissions (IOSCO) and the International Valuation Standards Council (IVSC) have entered a cooperation agreement to explore approaches to valuation worldwide, and the quality of information available to investors.

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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.

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Standardisation as the key to effective ESG reporting

Businesses need to step up on climate-change reporting, argues Workiva CEO Marty Vanderploeg in a recent LinkedIn post on ‘Avoiding a Climate-Related Financial Crisis.’

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Trust can’t wait: Preparing for unfinished ESG standards

“How can companies prepare for something before knowing what it is?” That’s the question addressed in a new post by Workiva’s Andromeda Wood, who is also a member of XBRL International’s Best Practices Board, as she considers how to prepare for as-yet unfinished environmental, social and governance (ESG) reporting requirements.

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