IASB discusses feedback on management commentary
The International Accounting Standards Board (IASB) is currently working on overhauling the management commentary.
Items tagged with "ESG"
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A look at the future of the SASB Standards and the Framework under the ISSB
In June, the Value Reporting Foundation (VRF) will be consolidated into the International Financial Reporting Standards (IFRS) Foundation, joining the new International Sustainability Standards Board (ISSB).
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More sustainability standards from EFRAG
As it continues in its standards-setting drive, the European Financial Reporting Advisory Group (EFRAG) has published a further batch of working papers providing draft sustainability reporting standards.
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ISSB puts down roots in Frankfurt
The International Sustainability Standards Board (ISSB) is now on its way to having its first dedicated physical office.
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Council of the European Union issues negotiating position on CSRD
The Council of the European Union has agreed its general approach to the European Commission proposal for a Corporate Sustainability Reporting Directive (CSRD), updating the Non-Financial Reporting Directive (NFRD).
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EU sustainability timeline from ESMA
There’s a great deal going on in terms of sustainability reporting in the EU at the moment, making it a little tricky to keep track.
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New units available for consistent climate and energy reporting
The XBRL Standards Board has approved an update to the XBRL Unit Registry. It makes new standardised units available for measuring greenhouse gas emissions and for reporting in the energy sector.
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EFRAG publishes further draft sustainability standards
Hot on the heels of its January release, the European Financial Reporting Advisory Group (EFRAG) has issued a further batch of three working papers on draft sustainability reporting standards.
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100 days of the ISSB and an update on appointments
One hundred days after the establishment of the International Sustainability Standards Board (ISSB), what has been done and what is yet to come?
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ESMA establishes environmental risk category
We were interested to note an addition to the latest semi-annual Trends, Risks and Vulnerabilities Report from the European Securities and Markets Authority (ESMA), which finds a continuing high risk of market corrections.
