The US Securities and Exchange Commission (SEC) has this week published two new rules that include XBRL reporting components, both now open for public comment.
The International Sustainability Standards Board (ISSB) has also this week outlined the steps needed on the path to establishing a comprehensive global baseline for sustainability disclosures.
The Securities and Exchange Board of India (SEBI) has constituted a new advisory committee on environmental, social and governance (ESG) matters in the securities market.
“While there has recently been significant progress towards the development of a global baseline for sustainability reporting in the private sector, public sector sustainability reporting has yet to move forward in the same way,” says the International Public Sector Accounting Standards Board (IPSASB).
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.
Accountancy Europe has released an interesting discussion paper on sustainability assurance under the proposed Corporate Sustainability Reporting Directive (CSRD).
China has issued its first environmental, social and governance (ESG) disclosure standard, to take effect on 1 June 2022.
EFRAG’s consultation on European Sustainability Reporting Standards is underway, with corrected survey links, and has been welcomed by IFAC. Next on the agenda is alignment with the ISSB’s global standards.
Are you planning to respond to the US Securities and Exchange Commission on its proposal to introduce mandatory, digital climate-related disclosures?
In another critical milestone for ESG reporting in the EU, EFRAG has released exposure drafts of the nascent European Sustainability Reporting Standards for public consultation.
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