“While the market continues to demand transparency, more than half of senior executives (57% of survey respondents) indicated that data availability (access) and data quality (accuracy/completeness) remain their greatest challenges with respect to environmental, social, and governance (ESG) data for disclosure,” says Deloitte.
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 European Supervisory Authorities – comprising the European Banking Authority, the European Securities and Markets Authority and the European Insurance and Occupational Pensions Authority – recently updated their joint supervisory statement on the application of the Sustainable Finance Disclosure Regulation (SFDR).
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.
Crossing the finishing line of a standards-drafting marathon, the European Financial Reporting Advisory Group (EFRAG) has published its final working paper on sustainability reporting standards.
The presentations and videos are online from XBRL Europe’s latest webinar, ‘From ESEF to Sustainability/ESG 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.
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.
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).
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XBRL International is a global not for profit operating in the public interest. Our purpose is to improve the accountability and transparency of business performance globally, by providing the open data exchange standard for business reporting.
