ESG

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Who’s on board? A guide to global sustainability standard adoption

Deloitte’s IFRS Global Office has recently published a comprehensive update on where countries around the world stand with adopting the ISSB’s new sustainability standards. Released on 8 November 2024, this overview breaks down, in an easy-to-follow table, the status of each jurisdiction’s adoption journey, including timelines, approaches, assurance requirements, and the types of entities affected […]

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ESGIFRSIntegratedISSBReporting

Six big ideas from the integrated reporting and thinking conference

By Editor

The IFRS Foundation’s 2024 Integrated Reporting and Thinking Conference, held recently in Milan, highlighted how integrated reporting is reshaping corporate transparency and governance, especially as companies implement new sustainability standards.

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ESGESMAMaterialityReporting

ESMA sets strict 2024 priorities, with double materiality at the forefront

By Editor

Last week the European Securities and Markets Authority (ESMA) rolled out its 2024 European Common Enforcement Priorities (ECEP) for corporate reporting. This year, the European Securities and Markets Authority (ESMA) is doubling down on “double materiality,” the idea that sustainability reporting should capture not only financial impacts but also broader social and environmental ones.

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ESGISSBSASBTaxonomy

ISSB finalises SASB standards taxonomy update, boosting climate and sustainability disclosures

By Editor

This week, the International Sustainability Standards Board (ISSB) released its updates to the SASB Standards Taxonomy, integrating recent changes to address the evolving demands of climate and sustainability reporting.

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CanadaClimateESGSustainabilityTCFD

Canada advances mandatory climate disclosures and sustainable investment guidelines

By Editor

The Government of Canada has continued its multi-year push toward ESG reporting by announcing mandatory climate-related financial disclosures for large, federally incorporated private companies.

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ADBESGJapan

XBRL disclosures reveal ESG trends and performance links in Japan

By Editor

A recent working paper by the Asian Development Bank (ADB) investigates Environmental, Social, and Governance (ESG) materiality trends using XBRL data in Japan.

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BooleansESGFinancial Disclosuresustainability discolsure

Exploring Booleans and enumerations in new ESG taxonomies

By Editor

Creating digital reports often requires capturing information that goes beyond pure numbers. With financial and sustainability disclosures increasingly moving into structured digital formats, understanding how to convey narrative data clearly is becoming ever more important.

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ESGGuidanceIFRSTaxonomy

IFRS foundation releases guide to support regulators in digital implementations

By Editor

The IFRS Foundation has released a new guide aimed at helping regulators integrate the IFRS digital taxonomies into their digital filing systems. The guide supports regulators in meeting the growing need for structured, machine-readable financial and sustainability data, offering greater transparency and comparability across borders.

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AASBAustraliaESG

Australia aligns climate disclosures with international standards after extensive consultation

By Editor

Last week Australia passed legislation that mandates climate-related financial disclosures for large entities.

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CaliforniaCarbon AccountableESGGHG

Carbon Accountable pushes for timely implementation of California’s corporate climate disclosure law

By Editor

California’s Climate Corporate Data Accountability Act (SB 253) is set to enhance climate-related financial reporting, and a recent roadmap from Carbon Accountable confirms that its 2026 implementation timeline is feasible.

Items tagged with "ESG"

Who’s on board? A guide to global sustainability standard adoption

Six big ideas from the integrated reporting and thinking conference

ESMA sets strict 2024 priorities, with double materiality at the forefront

ISSB finalises SASB standards taxonomy update, boosting climate and sustainability disclosures

Canada advances mandatory climate disclosures and sustainable investment guidelines

XBRL disclosures reveal ESG trends and performance links in Japan

Exploring Booleans and enumerations in new ESG taxonomies

IFRS foundation releases guide to support regulators in digital implementations

Australia aligns climate disclosures with international standards after extensive consultation

Carbon Accountable pushes for timely implementation of California’s corporate climate disclosure law

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ESG

Items tagged with "ESG"

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