A post by John Turner, CEO of XBRL International. While preparing a presentation that I gave this week to the Taiwan Stock Exchange it occurred to me that the next 99 days (well — it was 101 when I gave the talk) should see a significant degree of certainty arrive in the environmental, social, and […]
Erkki Liikanen’s keynote speech at CFA Institute’s Global Financial Regulatory Symposium on 29 June 2021.
The Board of the International Organization of Securities Commissions (IOSCO) has published its ‘Report on Sustainability-related Issuer Disclosures,’ capturing its approach and expectations for the development of global baseline sustainability reporting standards.
A new benchmarking study on global sustainability reporting and assurance practices highlights significant differences between jurisdictions. These extend to the reporting frameworks and methods used as well as the prevalence and level of assurance and the type of practitioner providing the service.
The European Financial Reporting Advisory Group (EFRAG) is seeking input on its public consultation paper on ‘Due Process Procedures for EU Sustainability Reporting Standard-Setting,’ with comments due by 15 September 2021.
Janine Guillot, CEO of the Value Reporting Foundation (VRF), offers some clear insights in recent ‘Welcome Remarks’ on the global corporate reporting landscape, particularly the ‘building blocks’ concept.
The Group of Seven (G7) Finance Ministers and Central Bank Governors have issued a communiqué calling for the introduction of mandatory climate-related disclosures and endorsing international initiatives, among other concrete actions to address today’s historic challenges.
The International Integrated Reporting Council (IIRC) and the Sustainability Accounting Standards Board (SASB) have announced the finalisation of their merger to form the Value Reporting Foundation (VRF).
The International Financial Reporting Standards (IFRS) Foundation has recently taken two further significant and concrete steps in the development of the proposed International Sustainability Standards Board (ISSB).
The International Accounting Standards Board (IASB) has published a proposed comprehensive framework for the preparation of management commentaries. The new framework is intended to reflect changes and innovations in the corporate reporting landscape, and better meet the information needs of today’s investors.
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