All articles by Stephen Bouvier – Page 2
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News
ISSB to issue feedback statement, urged to tread carefully on human rights
The ISSB will prioritise support for jurisdictions applying International Financial Reporting Standard S1 and IFRS S2
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News
IASB releases final ruling on green transition accounting teaser
While companies are making generous statements about their net zero commitments in public, they are failing to account for the cost of those pledges
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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
ISSB to tackle biodiversity reporting, human capital disclosures
Chair Emmanuel Faber says the board’s focus remains on the informational needs of investors and the allocation of capital
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IASB to consult on accounting for climate-commitments
The board agreed to issue the proposed guidance, which is subject to drafting changes, on a 120-day comment period
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News
ISSB prioritises support for companies implementing new sustainability standards
The agenda consultation was an opportunity for the board to “touch base” with its constituents and seek feedback, says Sue Lloyd
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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
ISSB OKs staff approach to materiality guidance, agenda planning criteria
The Board expects to conclude its agenda consultation process by mid-year
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News
EU delay of sector-specific sustainability standards draws mixed reactions
The delay will reduce clarity for companies and hinder meaningful progress, says law firm Frank Bold
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News
EU parliament writes two-year delay into ESG reporting rules
The decision to delay the implementation of the new standards was welcomed by Eurosif
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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
IFRS S-1, S-2 implementation support takes priority, investors tell ISSB
Mixed views on which projects to prioritise, but there was general support for working on at least one of four proposed sustainability projects
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News
No new accounting rules for net zero, IFRS committee decides
International standards, in particular IAS 37, deemed to provide ‘adequate basis’
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News
ISSB chair Emmanuel Faber re-appointed for second term
Early reappointment ’reflects appreciation for ISSB delivering requirements designed to create a truly global baseline of sustainability disclosures’
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News
ISSB: Scope 3 emissions emerge as key challenge
ISSB’s Transition Implementation Resource Group will aim to understand what challenges constituents are facing and attempt to avoid diversity in practice
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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
ISSB close to finalising project to internalise legacy SASB standard
The changes to the standards have been overseen by a group of board advisers who expect to complete their work in time for the ISSB’s December meeting
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Analysis
Accounting standards: stuck between practicalities and principles on climate change
The International Accounting Standards Board is considering changing its rules on how companies make disclosures about climate-related and other so-called uncertainties in financial statements
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News
IASB to explore options to improve accounting for climate, other risks
The board will likely focus on targeted changes covering topics such as estimates, disaggregation and materiality