The European Central Bank (ECB) highlights the need for immediate action in an updated assessment of progress made by European banks on disclosing climate and environmental risks.
The International Organization of Securities Commissions (IOSCO) has adopted what is described as a “very ambitious” work plan on sustainable finance for 2022.
The European Financial Reporting Advisory Group (EFRAG) has recently appointed the members of its new Sustainability Reporting Board.
The International Accounting Standards Board (IASB) is currently working on overhauling the management commentary.
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).
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.
The International Sustainability Standards Board (ISSB) is now on its way to having its first dedicated physical office.
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).
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.
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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