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Items tagged with "Standards"

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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EFRAG comments on IFRS pilot approach

The European Financial Reporting Advisory Group (EFRAG) has published a comment letter responding to the new pilot approach to IFRS Standards developed by the International Accounting Standards Board (IASB).

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IFRS Foundation considers SPACs

Special Purpose Acquisition Companies, or SPACs, have become something of a hot topic.

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An SEC view on FASB agenda consultation

The US Financial Accounting Standards Board (FASB) last year ran a consultation on its future standard-setting agenda, receiving feedback from over 500 stakeholders that it is in the process of considering.

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EFRAG publishes further draft sustainability standards

Hot on the heels of its January release, the European Financial Reporting Advisory Group (EFRAG) has issued a further batch of three working papers on draft sustainability reporting standards.

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100 days of the ISSB and an update on appointments

One hundred days after the establishment of the International Sustainability Standards Board (ISSB), what has been done and what is yet to come?

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New ISSB Chair interviewed

Emmanuel Faber, inaugural Chair of the newly created International Sustainability Standards Board (ISSB), outlines his experience and interests as well as his ambitions for the ISSB in a recent interview.

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