ISSB
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OPINION: SEC’s IFRS threat – what it means for global sustainability reporting
Paul Atkins has threatened to ban overseas companies from using IFRS if they include any sustainability concerns.
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Opinion: IFRS Foundation funding concerns central to Atkins’s OECD remarks
A closer reading of the Chair’s comments in the speech shows, as a primary focus, explicit and very prosaic concerns about the IFRS Foundation’s long-term solvency and stability.
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ISSB consults on amendments to IFRS S2 GHG Emissions Reporting Requirements
A discussion of the proposed amendments and related consultation process, as well as the parallel Australian consultation and US SEC update.
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What UK asset managers need to know about TCFD reporting
Practical overview of climate-related disclosures including which firms are subject to the rules, time scales and the products in scope.
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First global sustainability disclosure standards issued by the ISSB
Standards designed to ensure companies provide sustainability-related disclosures alongside financial statements in the same reporting package.
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UK regulator on ESG ratings data: “Everything that counts can be counted”
FCA aligns with the ISSB’s new proposals on ESG ratings data and service providers.
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IFRS publishes key takeaways from its inaugural sustainability symposium
SASB standard adoption highlighted as a competitive advantage for companies as the first two sustainability standards are set to be published later this year.
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ISSB announces move towards common standard on sustainability
Standards scheduled to come into effect in January 2024.