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Items tagged with "ESG"

Civil society wanted: EFRAG invites broader membership as it builds sustainability pillar

The European Financial Reporting Advisory Group (EFRAG) is creating a new sustainability reporting pillar within its governance structure, alongside its existing financial reporting pillar, and as part of this process is therefore seeking new EFRAG Member Organisations.

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IFAC on sustainability information for small businesses

The International Federation of Accountants (IFAC) has recently published a report highlighting the benefits of measuring, using and reporting sustainability information for small businesses and their advisers.

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Singapore launches data platforms to support green finance

The Monetary Authority of Singapore (MAS) has announced that it will pilot four interoperable digital platforms to address the financial sector’s need for good data on sustainability.

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Avoiding the pantomime horse? Co-ordinating narrative reporting and financial statements

We enjoyed a recent item in Financial Director, reporting on concerns from the Financial Reporting Council (FRC). It has found that climate and other environmental, social and governance (ESG) commitments outlined in narrative and financial reporting do not always match.

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COP26 settles Paris Rulebook on reporting requirements

Among the notable decisions emerging from the COP 26 UN Climate Change Conference, and likely to exert an important influence on corporate reporting, was a final agreement on the Paris Rulebook.

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IOSCO set to endorse ISSB standards

The formation of the International Sustainability Standards Board (ISSB) was the focus last week of two speeches at COP26 from leading figures in the International Organization of Securities Commissions (IOSCO), a longstanding and crucial supporter of the International Financial Reporting Standards (IFRS) Foundation’s endeavours in this sphere.

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A Workiva perspective on the ISSB as an ESG game-changer

The International Financial Reporting Standards (IFRS) Foundation’s announcement last week of the formation of the International Sustainability Standards Board (ISSB) is still at the forefront of many minds around the world.

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A “giant leap” in reporting: Getting to grips with prototype IFRS sustainability standards

At the same time as it announced the creation of the International Sustainability Standards Board (ISSB) at COP26, the International Financial Reporting Standards (IFRS) Foundation also published prototype climate and general sustainability disclosure requirements.

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ESG experts appointed to EFRAG working groups

The European Financial Reporting Advisory Group (EFRAG) has announced the appointment of more than 70 members to its 11 new Expert Working Groups, created to provide input on the development of draft European sustainability reporting standards.

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Consolidation and a flying start for sustainability standards: ISSB launched

This week in Glasgow, at COP26, the IFRS Foundation announced the formation of the International Sustainability Standards Board (ISSB) to develop comprehensive baseline global standards for sustainability reporting.

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