Items tagged with "Sustainability"

ISSB furthers sustainability disclosure harmonisation with focus on transition planning

This week the International Sustainability Standards Board (ISSB) announced plans for harmonising the sustainability disclosure landscape during the IFRS Foundation Conference at London Climate Action Week.

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ESAs propose enhancements to sustainable finance disclosure regulation

Earlier this month the European Supervisory Authorities (EBA, EIOPA, and ESMA – collectively ESAs) published a joint Opinion on improving the Sustainable Finance Disclosure Regulation (SFDR).

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TNFD and EFRAG publish correspondence mapping, enhancing nature-related disclosures

The Taskforce on Nature-related Financial Disclosures (TNFD) and the European Financial Reporting Advisory Group (EFRAG) recently released a correspondence mapping of the European Sustainability Reporting Standards (ESRS) and TNFD’s recommended disclosures.

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GRI launches consultation on new XBRL Taxonomy: Insights from Piers Horner

The Global Reporting Initiative (GRI) recently launched a public consultation for its new GRI Sustainability Taxonomy draft, open until 11 August. To delve deeper into this initiative, XBRL International recently spoke to Piers Horner, who led the development of the taxonomy:

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Narrative disclosure analysis with GPT-4

New technologies such as machine learning and generative AI are creating exciting new opportunities for understanding business performance. In particular, they can crack open relatively intractable data that is difficult to analyse conventionally, making it easier to access new insights without deep technical knowledge. In my last blog post I began to explore how GPT-4 […]

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SEC delays date of climate-related disclosure rules due to legal challenges

The Securities and Exchange Commission (SEC) have decided to hit pause on the implementation of the Final Rules regarding climate-related disclosures for investors. Originally set to kick in from 2026, the effective date has been postponed while the (varied!) legal challenges are dealt with.

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Navigating sustainability reporting: insights from BASF

In a recent interview with BASF, a leading chemical company in Europe, CDP explores the intricacies of preparing for the upcoming European Sustainability Reporting Standards (ESRS) and the associated challenges and opportunities for entities and stakeholders.

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Global preparations ensue for EU’s CSRD

The last few years have seen a paradigm shift in Environmental, Social, and Governance (ESG), with several new pivotal reporting frameworks. The Corporate Sustainability Reporting Directive (CSRD) is perhaps the most pressing new regulation in this space, requiring immediate attention from global corporations.

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ISSB unveils new resources to empower digital sustainability disclosures

As the International Sustainability Standards Board (ISSB) gears up for the imminent implementation of ISSB Standards—IFRS S1 and IFRS S2— in January 2024, it has introduced a host of updated resources to assist companies in seamlessly applying the standards.

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IOSCO reports on supervisory action against greenwashing

Action on greenwashing has been accelerating around the world to safeguard investors and market integrity in the sustainable finance realm. The International Organisation of Securities Commissions (IOSCO) recently published a paper shining a light on various initiatives in the burgeoning sustainability space.

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