The Swiss government is now consulting on a proposal to introduce mandatory climate disclosures. A comment letter from XBRL Switzerland seeks to clarify certain aspects of this Ordinance on Climate Reporting and to encourage a truly digital approach.
Workiva’s 2022 Global ESG Survey offers some interesting insights on the challenges and opportunities ahead for environmental, social and governance (ESG) reporting.
The Council of the European Union and the European Parliament have this week reached a provisional political agreement on the Corporate Sustainability Reporting Directive (CSRD), a crucial step towards passage of this law.
One of the more controversial aspects of the Securities and Exchange Commission (SEC) proposal on mandatory climate-related disclosures is the inclusion of ‘Scope 3’ emissions.
We were interested to read some recent perspectives from Ashley Alder, Chair of the International Organisation of Securities Commissions (IOSCO).
There is significant divergence in the environmental, social and governance (ESG) ratings provided to companies by different agencies, according to a study in the Review of Finance.
The IFRS Foundation Trustees have announced the appointment of four inaugural members of the International Sustainability Standards Board (ISSB), joining the Chair and Vice Chair.
Klaas Knot, Chair of the Financial Stability Board (FSB) and President of De Nederlandsche Bank, recently spoke on the role of the financial system in “a smooth and graceful transition” to net zero.
We liked a recent article by Robert G. Eccles in Forbes, offering ‘A comparative analysis of three proposals for climate-related disclosures.’
For those taking a close interest in the development of the European Sustainability Reporting Standards, the European Financial Reporting Advisory Group (EFRAG) has published its ‘Basis for conclusions’ to supplement recent exposure drafts, currently out for consultation.
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