In the ever-evolving landscape of sustainability reporting, the Sustainability Accounting Standards Board (SASB) has been making crucial refinements to their standards, aimed at bolstering their international relevance.
Another highlight at Data Amplified 2023 was the launch of XBRL International’s updated microsite on planning and implementing digital sustainability reporting using XBRL.
California’s Governor Gavin Newsom has signed two landmark climate-disclosure bills, SB 253 and SB 261, into law, effective on companies from 2026.
The US Federal Energy Regulatory Commission (FERC) has approved an update to the Uniform System of Accounts to better reflect the energy industry’s changing landscape.
Sue Lloyd, Vice-Chair of the ISSB, recently gave an overview of developments in sustainability reporting. Looking to the future, she acknowledged the importance of digital reporting in interoperability.
The European Financial Reporting Advisory Group (EFRAG) and the Global Reporting Initiative (GRI) have issued a statement confirming a high level of interoperability between their respective sustainability reporting standards.
A discussion is now available to watch between Linda Mezon-Hutter, Vice-Chair of the International Accounting Standards Board (IASB) and Sue Lloyd, Vice-Chair of the International Sustainability Standards Board (ISSB).
The International Federation of Accountants (IFAC) has set out a strong position in the ongoing sustainability debate, calling for an integrated global approach to reporting.
In another important milestone on the path to sustainability reporting in the EU, the European Commission has announced its adoption of the European Sustainability Reporting Standards (ESRS).
The International Auditing and Assurance Standards Board (IAASB) published its proposed International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements in early August.
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