All standards articles
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News
MEPs set to urge new EU finance head to work on ‘international baseline’ for sustainability standards
Maria Luis Albuquerque will also be quizzed about her vision and plans for a ‘Savings and Investment Union’
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News
IASB proposes illustrative examples to improve climate-related reporting
The proposals come in response to strong demand from investors who have complained that companies often fail to back up climate-related statements
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News
ISSB, EU achieve high degree of interoperability in sustainability reporting
Sue Lloyd, ISSB chair, says that the ISSB, EFRAG and the European Commission ‘have collaborated to achieve a high degree of alignment’
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News
Cost Transparency Standard for pension schemes launches in Ireland
It will enable trustees to better understand the investment costs they pay and to benchmark these costs against their peers
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News
ICGN sets out investor sustainability assurance expectations
The corporate governance group has called on national regulators to adopt upcoming IAASB and IESBA sustainability assurance standards
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News
ISSB standards embraced by over half of global economy, claims chair
More than 20 jurisdictions have already decided to use or are taking steps to introduce ISSB standards in their legal or regulatory frameworks, says Emmanuel Faber
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News
IFRS Foundation takes over TPT’s transition plan disclosure resources
Step described as ‘an important milestone in the creation of global norms for transition plan disclosure’
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News
SASB standards update risks opening ‘Pandora’s Box’, ISSB chair warns
The chair of the International Sustainability Standards Board has warned the board risks opening a “Pandora’s Box” with its commitment to update the legacy Sustainability Accounting Standards Board’s (SASB) standards. Emmanuel Faber said: “We actually opened a Pandora’s Box […] by saying that we are now going to prioritise our ...
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News
ASIP ESG reporting guidelines lay obstacle course for Swiss pension funds
Pension funds have taken the ASIP ESG reporting standards as an opportunity to start or expand public ESG reporting
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News
EFRAG, ISSB release joint guidance on sustainability reporting
The new document is designed to address complexities and reduce duplication in sustainability reporting
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News
IFRS committee confirms it will not tackle net zero accounting
The International Accounting Standards Board is expected to review the committee’s decision at its April meeting
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News
Swisscanto applies Swiss Climate Scores, ASIP ESG reporting standards
The Swiss Climate Scores apply to funds, while ASIP ESG reproting standards to mandates
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News
GRI revamps biodiversity standard, issues call for investor engagement
Understanding the impacts of organisations is ‘crucial aspect of implementing global solutions to halt and even reverse the damage and address existential threats’, says Carol Adams
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News
GRI seeks comments on draft standards to enhance climate action transparency
The consultation comes on the eve of the United Nations COP28 climate change summit
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News
ISSB faces tough choices in shaping sustainability standards workplan
The ISSB received over 400 responses to its request for information on its future agenda priorities
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News
DCIF calls for consistent template for TCFD reporting for master trusts
Greater standardisation of reports should become common practice, the forum recommended
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News
Key players welcome release of IFRS S1, S2 sustainability standards
The knotty issue of materiality remains, however, a key issue in the ongoing discussion around the new standards
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News
Industry leaders show support for ISSB standards
The ISSB standards are a significant step forward in the development of global sustainability reporting standards
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Analysis
Analysis: German states realign €30bn pension fund assets to stricter ESG standards
Four German states have recently revised their sustainable investment strategies, sticking to stricter ESG rules
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News
UK launches review of non-financial reporting rules, will assess ISSB standards
The assessment process is expected to begin once the ISSB has published its first two standards