The International Organization of Securities Commissions (IOSCO) has welcomed the publication of draft climate and general sustainability reporting standards by the International Sustainability Standards Board (ISSB).
The ISSB has released its first two proposed standards, allowing the consultation process to begin and marking a critical milestone on the way to a global baseline for sustainability reporting.
The International Financial Reporting Standards (IFRS) Foundation has issued its annual XBRL taxonomy updates for financial reporting, publishing the IFRS Accounting Taxonomy 2022 this week.
On 7 March, the ESEF core taxonomy for 2021 was incorporated into EU law, making it possible to use in financial reporting.
In order to accelerate the creation of standards, the IFRS Foundation’s Due Process Oversight Committee (DPOC) has approved the publication of the exposure drafts on climate-related and general sustainability disclosures before the International Sustainability Standards Board (ISSB) is quorate.
In a recent keynote speech, International Accounting Standards Board (IASB) Chair Andreas Barckow discussed how current International Financial Reporting Standards (IFRS) address climate and other sustainability matters, and how future standards may contribute.
The International Accounting Standards Board (IASB) is currently working on overhauling the management commentary.
The International Sustainability Standards Board (ISSB) is now on its way to having its first dedicated physical office.
The European Financial Reporting Advisory Group (EFRAG) has published a comment letter responding to the new pilot approach to IFRS Standards developed by the International Accounting Standards Board (IASB).
Special Purpose Acquisition Companies, or SPACs, have become something of a hot topic.
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