Items tagged with "Standards"

EFRAG releases final sustainability draft

Crossing the finishing line of a standards-drafting marathon, the European Financial Reporting Advisory Group (EFRAG) has published its final working paper on sustainability reporting standards.

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ISSB to publish draft standards as soon as possible

In order to accelerate the creation of standards, the IFRS Foundation’s Due Process Oversight Committee (DPOC) has approved the publication of the exposure drafts on climate-related and general sustainability disclosures before the International Sustainability Standards Board (ISSB) is quorate.

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IASB Chair addresses sustainability

In a recent keynote speech, International Accounting Standards Board (IASB) Chair Andreas Barckow discussed how current International Financial Reporting Standards (IFRS) address climate and other sustainability matters, and how future standards may contribute.

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IOSCO stresses transparency in sustainable finance work plan

The International Organization of Securities Commissions (IOSCO) has adopted what is described as a “very ambitious” work plan on sustainable finance for 2022.

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EFRAG announces governance milestones – and further draft sustainability reporting standards

The European Financial Reporting Advisory Group (EFRAG) has recently appointed the members of its new Sustainability Reporting Board.

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IASB discusses feedback on management commentary

The International Accounting Standards Board (IASB) is currently working on overhauling the management commentary.

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A look at the future of the SASB Standards and the Framework under the ISSB

In June, the Value Reporting Foundation (VRF) will be consolidated into the International Financial Reporting Standards (IFRS) Foundation, joining the new International Sustainability Standards Board (ISSB).

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EU classifies social concerns

How should we decide what activities count as ‘social’? It’s a question that’s perhaps even more difficult to measure – and agree upon – than environmental metrics.

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More sustainability standards from EFRAG

As it continues in its standards-setting drive, the European Financial Reporting Advisory Group (EFRAG) has published a further batch of working papers providing draft sustainability reporting standards.

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ISSB puts down roots in Frankfurt

The International Sustainability Standards Board (ISSB) is now on its way to having its first dedicated physical office.

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