Accounting: The line between transparency and confidentiality

Verity Chegar

It was inevitable that the push by the International Sustainability Standards Board (ISSB) to redefine non-financial reporting would collide with the question of just how much transparency is too much. We had something of an answer on 18 January when the board explored disclosures about the risks and opportunities that arise from climate change.

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IPE covers a good variety of very current and relevant topics. It is good to read the high-level, independent and objective perspectives from pension funds in other European countries; many of them are dealing with the same issues as we are, so it is interesting to learn from their experiences, especially when they are ahead of where we are on the curve.

Markus Schaen , Senior Fund Manager, MN,
The Netherlands