Earlier this month the European Securities and Markets Authority (ESMA) published a Final Report on the Guidelines on Enforcement of Sustainability Information (GLESI) and a Public Statement on the initial application of the European Sustainability Reporting Standards (ESRS).
The International Federation of Accountants (IFAC) has released a new publication that provides insight into what accountants should expect from the future of sustainability reporting assurance – in which they will play a key role.
The International Finance Corporation (IFC), part of the World Bank Group, and the IFRS Foundation recently announced a strategic partnership to enhance standardised sustainability and climate reporting in emerging markets and developing economies.
This week the International Sustainability Standards Board (ISSB) announced plans for harmonising the sustainability disclosure landscape during the IFRS Foundation Conference at London Climate Action Week.
Last week the Global Reporting Initiative (GRI) and the IFRS Foundation announced an enhanced collaboration aimed at creating full interoperability between GRI and ISSB standards.
The IFRS Foundation has announced a new webinar series, ‘Perspectives on sustainability disclosure,’ aimed at helping market participants navigate sustainability reporting. Kicking off this month, these webinars will feature expert presentations and engaging discussions designed for both new and seasoned preparers.
The UK’s Financial Reporting Council (FRC) is taking steps to enhance sustainability reporting assurance through focused roundtable discussions. These roundtables, introduced as part of the FRC’s ongoing market study initiated in March 2024, aim to gather insights from stakeholders regarding the current state and future direction of sustainability assurance.
The International Sustainability Standards Board (ISSB) published the IFRS Sustainability Disclosure Taxonomy (ISSB Taxonomy) this week, providing the pathway for sustainability reporting to be taken up a notch in terms of clarity, efficiency, and utility.
The Financial Conduct Authority (FCA) has confirmed anti-greenwashing guidance and proposed extensions to its sustainability framework. These initiatives aim to safeguard against greenwashing, helping investors gain a clear picture of claims regarding the sustainability of financial products and services.
The European Parliament has taken the final, expected step in officially approving a directive to delay the implementation of sector-specific sustainability disclosure standards and reporting requirements for companies outside the EU under the Corporate Sustainability Reporting Directive (CSRD).
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