All articles by Stephen Bouvier – Page 3
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NewsNo new accounting rules for net zero, IFRS committee decides
International standards, in particular IAS 37, deemed to provide ‘adequate basis’
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NewsISSB 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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NewsISSB: 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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NewsGRI 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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NewsISSB 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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NewsISSB 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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AnalysisAccounting 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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NewsIASB 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
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Features
SASB grapples with universal appeal
In the ever-evolving landscape of corporate sustainability, the Sustainability Accounting Standards Board (SASB) has long been the guiding star for the 90% or so of companies in the S&P500 that use the standards to chronicle their environmental, social and governance journey.
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NewsISSB’s approach to SASB standards wins qualified support
Critics of the SASB standards argued they were too focused on US capital markets to be relevant to an international audience
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NewsISSB, European institutions collaborate to align sustainability reporting standards
‘We will be well placed to ensure investors are provided with better information for better economic and investment decision making,’ says ISSB’s vice chair
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NewsReporting groups confirm intense interoperability between ESRS and GRI Standards
‘The efforts made by the GRI and EFRAG sustainability reporting teams will prevent the need for double reporting by companies,’ says EFRAG
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FeaturesISSB: Green future or more green washing?
Imagine a world where investment professionals can make decisions based on standardised environmental, social, and governance (ESG) data. Well, that may no longer be a pipedream, thanks in no small part to the publication on 26 June of the International Sustainability Standards Board’s (ISSB) board’s first two sustainability reporting standards.
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NewsEU sustainability board under pressure to finalise materiality guidance
Many companies are at a loss regarding compliance with the new rules
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NewsISSB to develop guidance on nature, social aspects of IFRS S-2 disclosures
The work will form part of the ISSB’s so-called foundational work on sustainability
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NewsISSB vice-chair calls for clear steer on workplan priorities
The board needs to ‘get as much colour as we can from our stakeholders’ in order to make informed decisions about its priorities, says Sue Lloyd
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NewsKey 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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NewsFinancial Stability Board asks ISSB to take over TCFD monitoring role
The move ‘provides yet further clarification of the so-called ‘alphabet soup’ of ESG initiatives for companies and investors’, says ISSB chair Emmanuel Faber
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FeaturesAccounting: Corporate reporting at a crossroads
When the definitive history of modern corporate reporting is written, historians will no doubt step back in awe. They will marvel at the International Accounting Standards Board’s (IASB) decision to issue its management commentary proposals only to inherit the integrated reporting framework and then waste substantial energy grappling with the complexities of aligning or even merging the two.
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NewsIndustry leaders show support for ISSB standards
The ISSB standards are a significant step forward in the development of global sustainability reporting standards
