ISSB now at full strength
Completing a staggered appointment process, the International Sustainability Standards Board (ISSB) is now at its full complement of 14.
Items tagged with "ESG"
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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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Updates and perspectives on ESG at XBRL Europe event
Another really interesting session at the 30th XBRL Europe conference was the plenary session on environment, social, and governance (ESG) matters, with presentations now available to peruse online. It focused particularly on the crucial theme of how digital thinking is being built into emerging ESG standards.
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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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Banks must sharpen focus on climate risk, says ECB
The European Central Bank (ECB) has reported the results of its 2022 climate risk stress test. It finds that while EU banks succeeded in reporting comprehensive and innovative information, making it a valuable exercise, most banks do not have robust climate risk stress-testing frameworks and lack relevant data.
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Essential underpinnings: catch up on TCFD
As our regular readers will be acutely aware, this year has seen public consultations on three major sustainability reporting frameworks – all based on one important foundation.
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ESMA publishes findings on ESG ratings market structure
The European Securities and Markets Authority (ESMA) has written to the European Commission (EC) with the results of its Call for Evidence on the market structure of environmental, social and governance (ESG) ratings providers in the EU.
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Support and suggestions for digital climate reporting at the SEC
We welcome the SEC’s proposal on climate-related disclosures, mandating Inline XBRL to create decision-useful data. Comparability with other emerging global standards is essential, to which end we offer a tentative proposal to ensure compatibility at the digital level.
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Groundwork needed as Switzerland advances toward digital climate disclosures
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.
