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Items tagged with "ESG"

India’s ICAI consults on ESG assurance standard

The Sustainability Reporting Standards Board of the Institute of Chartered Accountants of India (ICAI) has issued an exposure draft of its Standard on Sustainability Assurance Engagements (SSAE) 3000 for public comment.

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“The worst is to be close but not identical,” says ISSB Chair in plea for alignment

Emmanuel Faber, the Chair of the International Sustainability Standards Board (ISSB), has spoken to the European Parliament’s Committee on Economic and Monetary Affairs, describing his hopes for collaboration between the ISSB and its European counterparts.

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Overall broad support for Swiss climate proposals

In a recent post, XBRL Switzerland offers an initial review of the 300 responses to the Swiss government’s consultation on mandatory climate disclosures.

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FRC responds on ISSB sustainability reporting taxonomy

The International Sustainability Standards Board (ISSB) continues seeking feedback on the IFRS Sustainability Disclosure Taxonomy, with comments due by 30 September 2022, and we urge the XBRL community to engage on the taxonomy’s future development.

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Consultations close on ESG reporting; still time to comment on international taxonomy

Review processes are underway in earnest, with this year’s three major public consultations on sustainability reporting now closed.

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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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Improving ESG data production for better company decision-making

An interesting new report from the UK Financial Reporting Council’s FRC Lab addresses how companies can collect and use environmental, social and governance (ESG) data to support better decision-making.

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ISSB now at full strength

Completing a staggered appointment process, the International Sustainability Standards Board (ISSB) is now at its full complement of 14.

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Proof-of-concept European sustainability taxonomy available

In case you missed it, the European Financial Reporting Advisory Group (EFRAG) has released a proof-of-concept XBRL Taxonomy in support of the European Sustainability Reporting Standards (ESRSs).

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India gears up for digital sustainability reporting

India is once again in the vanguard of digital reporting, as its principal stock exchanges enable XBRL filing of the new Business Responsibility and Sustainability Report (BRSR) via online portals.

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