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.
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.
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.
The International Organization of Securities Commissions (IOSCO) has adopted what is described as a “very ambitious” work plan on sustainable finance for 2022.
The European Financial Reporting Advisory Group (EFRAG) has recently appointed the members of its new Sustainability Reporting Board.
The International Accounting Standards Board (IASB) is currently working on overhauling the management commentary.
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).
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.
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.