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Items tagged with "Sustainability"

Practical guide to SASB disclosures

Some of our readers may be interested in a new eight-step guide to the disclosure process using Sustainability Accounting Standards Board (SASB) Standards.

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IFAC and AICPA & CIMA support ISSB formation to set sustainability standards

With the closure of International Financial Reporting Standards (IFRS) Foundation consultation on amendments to its constitution and governance structure – allowing the formation of a new International Sustainability Standards Board (ISSB) – recent days have seen notable responses.

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99 days that will change reporting

The coming days should see greater certainty emerge in the environmental, social, and governance (ESG) standards-setting space, says XBRL International CEO John Turner.

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99 Days That Will Change Reporting

A post by John Turner, CEO of XBRL International. While preparing a presentation that I gave this week to the Taiwan Stock Exchange it occurred to me that the next 99 days (well — it was 101 when I gave the talk) should see a significant degree of certainty arrive in the environmental, social, and […]

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Is there a path to global sustainability standards? An IFRS view

Erkki Liikanen’s keynote speech at CFA Institute’s Global Financial Regulatory Symposium on 29 June 2021.

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IOSCO vision for global sustainability disclosures under IFRS Foundation

The Board of the International Organization of Securities Commissions (IOSCO) has published its ‘Report on Sustainability-related Issuer Disclosures,’ capturing its approach and expectations for the development of global baseline sustainability reporting standards.

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Sustainability reporting and audit vary widely, says study

A new benchmarking study on global sustainability reporting and assurance practices highlights significant differences between jurisdictions. These extend to the reporting frameworks and methods used as well as the prevalence and level of assurance and the type of practitioner providing the service.

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EFRAG consults on due process for sustainability standards work

The European Financial Reporting Advisory Group (EFRAG) is seeking input on its public consultation paper on ‘Due Process Procedures for EU Sustainability Reporting Standard-S​etting,’ with comments due by 15 September 2021.

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Value Reporting Foundation within a landscape of building blocks

Janine Guillot, CEO of the Value Reporting Foundation (VRF), offers some clear insights in recent ‘Welcome Remarks’ on the global corporate reporting landscape, particularly the ‘building blocks’ concept.

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G7 backs mandatory climate disclosures

The Group of Seven (G7) Finance Ministers and Central Bank Governors have issued a communiqué calling for the introduction of mandatory climate-related disclosures and endorsing international initiatives, among other concrete actions to address today’s historic challenges.

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