Items tagged with "Sustainability"

Further and faster: IIRC and SASB form Value Reporting Foundation

The International Integrated Reporting Council (IIRC) and the Sustainability Accounting Standards Board (SASB) have announced the finalisation of their merger to form the Value Reporting Foundation (VRF).

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IFRS Foundation seeks ISSB leaders

The International Financial Reporting Standards (IFRS) Foundation has recently taken two further significant and concrete steps in the development of the proposed International Sustainability Standards Board (ISSB).

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IASB proposals on management commentary reflect broader approach to reporting

The International Accounting Standards Board (IASB) has published a proposed comprehensive framework for the preparation of management commentaries. The new framework is intended to reflect changes and innovations in the corporate reporting landscape, and better meet the information needs of today’s investors.

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No time to waste! EFRAG gets go-ahead to get ahead on sustainability standards

The European Commission has written to the European Financial Reporting Advisory Group (EFRAG) inviting it to start work on drafting sustainability reporting standards, in parallel with the development of the proposed Corporate Sustainability Reporting Directive (CSRD).

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Mohini Singh on the need for global sustainability standards

In another great opinion piece from our Board, Mohini Singh, ACA, Director of Financial Reporting Policy at CFA Institute and Treasurer of the XBRL International Board of Directors, writes in Reporting Times on ‘The need for high-quality, globally comparable international sustainability standards.’

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Building blocks are key: IOSCO and IFAC support for sustainability standards

Jean-Paul Servais, Vice Chair of the International Organization of Securities Commissions (IOSCO) and Chair of the International Financial Reporting Standards (IFRS) Foundation Monitoring Board, recently explored why IOSCO believes in the IFRS Foundation Trustees’ sustainability initiative and how IOSCO will support it.

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EU plans for sustainability reporting

An EU High Level Conference held yesterday on the proposed Corporate Sustainability Reporting Directive (CSRD) brought together a number of high level speakers to discuss the new reporting proposals announced two weeks ago.

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Workiva on Inline XBRL and breaking down walls between finance and sustainability

We’re still finding a lot to be excited about in the EU’s new Corporate Sustainability Reporting Directive (CSRD) and the introduction of Inline XBRL in mandatory sustainability reporting – our colleagues at Workiva, an XBRL International Sustaining Partner, agree.

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IFRS consults on constitution and sets digital agenda for sustainability reporting

A global sustainability standards setter is firmly on the way. The Trustees of the International Financial Reporting Standards (IFRS) Foundation have opened a consultation on proposed amendments to the Foundation’s constitution.

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European sustainability standards expected within 18 months

In an interview with ESG Investor, Patrick de Cambourg, Chair of the European Financial Reporting Advisory Group (EFRAG) task force charged with developing non-financial standards, has said Europe could have sustainability reporting standards within 18 months.

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