All International Financial Reporting Standards (IFRS) articles
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NewsNew guidance aims to demystify climate disclosure rules for companies
The guidance ‘does not add or otherwise change the requirements in IFRS S2’, says ISSB
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NewsISSB targets Scope 3 clarity in proposed IFRS S2 climate rule changes
‘It is the role of a responsible standard-setter to listen to market feedback from the earliest implementation stages,’ says ISSB vice chair Sue Lloyd
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NewsIASB’s climate reporting examples get broad support, but challenges remain
The board has long argued its standards are adequate for reporting on climate change, even though they do not explicitly address it
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NewsISSB proposes fast-track amendments to climate-change standard
‘We’re not really deliberating whether or not we made good decisions in the past,’ says vice-chair Sue Lloyd
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NewsUK receives official advice on national sustainability reporting standards
Sustainability Disclosure Technical Advisory Committee suggests removing restrictions on which sectoral categories investors and banks can use to report emissions
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NewsIOSCO launches GEMC sustainability reporting network
Emmanuel Faber, chair of the ISSB, says this progress is important to all jurisdictions because multinational companies will stand to benefit from availability of comparable data and disclosures
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NewsIFRIC rejects call to review climate-related intangible assets
Instead, the committee concluded that existing International Financial Reporting Standards offer sufficient guidance for handling such expenditures
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NewsSwiss asset managers urge companies to pursue sound transition plans
Lombard Odier, Pictet, UBS, Zürcher Kantonalbank, and Baloise back AMAS letter to help guide engagement between asset managers and investee companies
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NewsISSB reports progress in global sustainability reporting
More than 1,000 companies worldwide have reported on their sustainability impact using the ISSB norms
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NewsISSB delays decision on IFRS S1 ‘connectivity’ changes
‘Most people are supportive of this direction of travel,’ says Sue Lloyd
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NewsEthos backs consultations with shareholders opposing sustainability reports
Foundation calls on government to extend scope of corporate sustainability reporting law to all companies of public interest, regardless of size, total assets or turnover
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NewsIASB proposes illustrative examples to improve climate-related reporting
The proposals come in response to strong demand from investors who have complained that companies often fail to back up climate-related statements
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NewsISSB, EU achieve high degree of interoperability in sustainability reporting
Sue Lloyd, ISSB chair, says that the ISSB, EFRAG and the European Commission ‘have collaborated to achieve a high degree of alignment’
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NewsISSB vice-chair rules out changes to its sustainability rules
“We’re not in the market for collecting suggestions for amendments to brand new standards”, says Sue Lloyd
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NewsISSB pledges investor-focused, scalable sustainability standard
The board will focus on implementing IFRS S1 and S2, which is essential to creating a global baseline of sustainability-related financial disclosures
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NewsISSB to issue feedback statement, urged to tread carefully on human rights
The ISSB will prioritise support for jurisdictions applying International Financial Reporting Standard S1 and IFRS S2
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NewsIASB releases final ruling on green transition accounting teaser
While companies are making generous statements about their net zero commitments in public, they are failing to account for the cost of those pledges
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NewsISSB to tackle biodiversity reporting, human capital disclosures
Chair Emmanuel Faber says the board’s focus remains on the informational needs of investors and the allocation of capital
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NewsFinancial accounting rules could lower clean-energy returns relative to fossil fuels
Oxford University researchers see banking rules containing ‘structural barrier to achieving net zero in Europe’
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NewsIFRS committee confirms it will not tackle net zero accounting
The International Accounting Standards Board is expected to review the committee’s decision at its April meeting
