All articles by Stephen Bouvier – Page 3
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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
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NewsISSB releases ‘robust’ inaugural sustainability reporting standards
The standards ‘have been designed to help companies tell their sustainability story in a robust, comparable and verifiable manner,’ says ISSB chair
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NewsISSB urged to re-think approach to human capital, rights
A new group – the Forum ISSB Preparers Group – will offer ISSB insights and perspectives to achieve a comprehensive global baseline for sustainability reporting
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NewsUK 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
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NewsFRC seeks input on proposed changes to UK corporate governance code
The amendments are broadly technical and do not address fundamental concepts such as ‘comply or explain’
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FeaturesAccounting: the road to global applicability for sustainability standards
The Sustainability Accounting Standards Board (SASB) has long been a vanguard of sustainability-related financial disclosure standards. But the global applicability of the standards has remained a focal point for discussion. In response, the International Sustainability Standards Board (ISSB) has launched a project called International Applicability of the SASB Standards to take on the challenge.
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NewsISSB OKs amendments to align legacy SASB standards with IFRS S-2
The amendments are intended to enhance international applicability and remove inconsistencies and ill-adapted metrics
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NewsISSB launches consultation to enhance global applicability of SASB standards
The consultation is open for public comments until 9 August 2023
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NewsISSB seeks input on future research projects and workplan priorities
Expectations on the board to embark on new research and standard-setting projects must take account of the limits on the board’s resources, Faber says
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NewsISSB unveils plan to update SASB metrics for global relevance
Although standards are well established as a framework for sustainability reporting, critics say they are too focused on North American capital markets
