“The world is grappling with dramatic shifts in climate change, environmental, social, and geopolitical events. In a world of rapid digital transformation, how do companies, investors, regulators, standard setters, and ordinary citizens respond to these shifts?” asks Christine Tan in a recent guest post at ESG Today.
African ministers – alongside senior officials responsible for finance, environment and sustainable development, and other representatives of international bodies and development institutions – have expressed their support for the work of the International Sustainability Standards Board (ISSB).
The Sustainability Reporting Standards Board of the Institute of Chartered Accountants of India (ICAI) has issued an exposure draft of its Standard on Sustainability Assurance Engagements (SSAE) 3000 for public comment.
Emmanuel Faber, the Chair of the International Sustainability Standards Board (ISSB), has spoken to the European Parliament’s Committee on Economic and Monetary Affairs, describing his hopes for collaboration between the ISSB and its European counterparts.
The International Sustainability Standards Board (ISSB) continues seeking feedback on the IFRS Sustainability Disclosure Taxonomy, with comments due by 30 September 2022, and we urge the XBRL community to engage on the taxonomy’s future development.
Review processes are underway in earnest, with this year’s three major public consultations on sustainability reporting now closed.
As global, EU and US consultations on sustainability reporting drew to a close over recent weeks (as discussed here), we have seen a concerted push for collaboration and convergence from a huge range of organisations.
In case you missed it, the European Financial Reporting Advisory Group (EFRAG) has released a proof-of-concept XBRL Taxonomy in support of the European Sustainability Reporting Standards (ESRSs).
India is once again in the vanguard of digital reporting, as its principal stock exchanges enable XBRL filing of the new Business Responsibility and Sustainability Report (BRSR) via online portals.
Another really interesting session at the 30th XBRL Europe conference was the plenary session on environment, social, and governance (ESG) matters, with presentations now available to peruse online. It focused particularly on the crucial theme of how digital thinking is being built into emerging ESG standards.
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