ESG

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FRC Financial Reporting Lab calls for participants in ESG project

If you are engaged in environmental, social, and governance (ESG) reporting in the UK, you may like to get in touch with the Financial Reporting Council’s Financial Reporting Lab. It is seeking companies, service and systems providers, investors and any other interested parties to participate in a new project looking at how companies produce ESG […]

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EFRAG insights on reporting sustainability risks and opportunities and linkages to the business model

By Editor

The European Financial Reporting Advisory Group (EFRAG) Project Task Force on the reporting of non-financial risks and opportunities and linkage to the business model (PTF RNFRO) has published a new report, connecting sustainability concerns with financial performance.

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SASB Standards XBRL Taxonomy now available for machine-readable ESG reporting

By Editor

The Value Reporting Foundation has officially released the SASB Standards XBRL Taxonomy, in an important step forward for structured sustainability reporting

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EFRAG publishes rationale behind climate disclosure standards

By Editor

The European Financial Reporting Advisory Group (EFRAG) recently published its ‘Climate standard prototype’ working paper, setting out its current thinking on climate-related reporting standards. It has now released its accompanying ‘Basis for Conclusions,’ discussing the rationale behind the draft standards in substantial detail, from objectives and scope to specific climate policies, targets and metrics.

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SEC publishes sample letter on climate disclosures

By Editor

The US Securities and Exchange Commission (SEC) has taken the interesting step of publishing a sample letter, illustrating comments that the Division of Corporation Finance might make on a company’s disclosures as they relate to climate change.

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How are ESG factors reflected in financial reporting?

By Editor

While new disclosure standards and requirements appear to be on the horizon, we’ve seen different perspectives this week on how environmental, social, and governance (ESG) factors are reflected in current reporting.

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Bank of France Governor on the green data challenge

By Editor

François Villeroy de Galhau, Governor of the Banque de France, spoke recently at the International Conference on Statistics for Sustainable Finance, emphasising the need for good data.

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Sustainability disclosures and public sector integrity: IFAC calls for focus from G20

By Editor

The International Federation of Accountants (IFAC) has issued a call to action to the G20 on ‘Four themes, two actions, one goal’.

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EFRAG releases working paper on climate reporting standards

By Editor

It is still relatively early days, but do you want to know more about the thinking thus far as the European Financial Reporting Advisory Group (EFRAG) works toward shared sustainability standards?

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