The Task Force on Climate-related Financial Disclosures (TCFD) has published its 2021 Status Report. It finds that disclosure in line with the TCFD’s recommendations has accelerated significantly, growing by 9% in 2019–20.
For those interested in the development of the proposed International Sustainability Standards Board (ISSB), a webcast from the International Financial Reporting Standards (IFRS) Foundation is important viewing.
At the September meeting of the International Forum of Accounting Standard Setters (IFASS), held virtually, one of the focal points was intangible assets.
For some time, the International Accounting Standards Board (IASB) has been developing and testing a pilot approach to develop disclosure requirements such that they better meet investors’ needs.
The Value Reporting Foundation has officially released the SASB Standards XBRL Taxonomy, in an important step forward for structured sustainability reporting
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.
Andreas Barckow, the new Chair of the International Accounting Standards Board (IASB), delivered his inaugural speech on 27 September 2021, at the World Standard-setters Virtual Conference.
“Intangible assets have long been the engine for value creation in the world’s developed economies,” says the International Valuation Standards Council (IVSC). Companies’ investment in intangible assets, and investors’ ability to identify companies able to make the best return on these assets, are critical.
The International Federation of Accountants (IFAC) has issued a call to action to the G20 on ‘Four themes, two actions, one goal’.
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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