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Items tagged with "Alignment"

ISSB furthers sustainability disclosure harmonisation with focus on transition planning

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.

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TNFD and EFRAG publish correspondence mapping, enhancing nature-related disclosures

The Taskforce on Nature-related Financial Disclosures (TNFD) and the European Financial Reporting Advisory Group (EFRAG) recently released a correspondence mapping of the European Sustainability Reporting Standards (ESRS) and TNFD’s recommended disclosures.

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Looking to the future of sustainability reporting: alignment, comparability and digital thinking

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.

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EFRAG and GRI confirm alignment and plan for digital harmony

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.

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Latest IPSAS-IFRS Alignment Dashboard shows alignment between standards

Comparability and interoperability between different reporting standards is an ever-important topic within business reporting. One source for understanding alignment is the IPSAS-IFRS Alignment Dashboard, which was recently updated, providing a useful resource for anyone who wants to understand where the two standards align and depart.

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Voices raised for alignment on ESG

As global, EU and US consultations on sustainability reporting drew to a close over recent weeks (as discussed here), we have seen a concerted push for collaboration and convergence from a huge range of organisations.

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Mervyn King on connectivity in reporting

The International Federation of Accountants (IFAC) has published a piece from Professor Mervyn King on ‘Stepping-stones for connectivity in financial and non-financial corporate reporting.’

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Surveying the reporting landscape and looking ahead at the IFRS Foundation Conference

The recent IFRS Foundation Conference 2022 addressed key current and emerging themes in the reporting arena.

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“More in common than different”: three proposals on climate-related disclosures

We liked a recent article by Robert G. Eccles in Forbes, offering ‘A comparative analysis of three proposals for climate-related disclosures.’

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VRF responds to SEC on climate disclosures and global alignment

The Value Reporting Foundation (VRF) has submitted an early response to the US Securities and Exchange Commission (SEC) consultation on mandatory, digital climate-related disclosures.

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