Items tagged with "Standards"

Voices raised for alignment on ESG

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.

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Essential underpinnings: catch up on TCFD

As our regular readers will be acutely aware, this year has seen public consultations on three major sustainability reporting frameworks – all based on one important foundation.

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Surveying the reporting landscape and looking ahead at the IFRS Foundation Conference

The recent IFRS Foundation Conference 2022 addressed key current and emerging themes in the reporting arena.

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ISSB disclosures will increasingly inform on environmental impact, says IOSCO Chair

We were interested to read some recent perspectives from Ashley Alder, Chair of the International Organisation of Securities Commissions (IOSCO).

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Welcoming inaugural Board members to the ISSB, including digital reporting maestro Leng Bing

The IFRS Foundation Trustees have announced the appointment of four inaugural members of the International Sustainability Standards Board (ISSB), joining the Chair and Vice Chair.

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“More in common than different”: three proposals on climate-related disclosures

We liked a recent article by Robert G. Eccles in Forbes, offering ‘A comparative analysis of three proposals for climate-related disclosures.’

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EFRAG publishes sustainability standards-setting rationale

For those taking a close interest in the development of the European Sustainability Reporting Standards, the European Financial Reporting Advisory Group (EFRAG) has published its ‘Basis for conclusions’ to supplement recent exposure drafts, currently out for consultation.

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Progress of US Financial Data Transparency Act continues

On 24 May 2022, the Financial Data Transparency Act (FDTA) was introduced in the US Senate. It has undergone a slight name change, having been previously known as the Financial Transparency Act, since passing the House of Representatives in November last year.

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European sustainability standards: consultation, convergence, and new links for respondents

EFRAG’s consultation on European Sustainability Reporting Standards is underway, with corrected survey links, and has been welcomed by IFAC. Next on the agenda is alignment with the ISSB’s global standards.

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EFRAG launches consultation on draft sustainability reporting standards

In another critical milestone for ESG reporting in the EU, EFRAG has released exposure drafts of the nascent European Sustainability Reporting Standards for public consultation.

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