Archive

  • Global climate disclosure standards prototype gets COP26 launch

    03 November 2021
  • Draft CSRD climate reporting standard requires forward-looking data

    09 September 2021
  • Comment: The Cold War over non-financial disclosures

    06 July 2021

    The fragmented landscape of non-financial disclosures is consolidating, and it is geopolitical considerations that are driving the emergence of winners, and the downfall of the rest. Vincent Huck surveys the battlefield and predicts who will emerge victorious.

  • IFRS Foundation sets out 'strategic direction' for global sustainability standards

    08 March 2021

    The trustees of the IFRS Foundation have said a prototype climate-related disclosure standard devised last year could be used as the basis for a proposed global sustainability reporting regime, and said they plan to begin work with a group of sustainability-related reporting organisations.

  • Physical climate risk disclosure initiatives still lacking, says WRI

    16 February 2021

    Climate risk disclosure initiatives are still lacking in their coverage of several key physical risks, according to a report by the World Resources Institute (WRI), resulting in firms not being fully equipped to assess their exposure to these hazards.

  • Reporting organisations invite EU, IFRS collaboration

    13 January 2021

    Five organisations working to create a globally accepted comprehensive corporate reporting system have invited the EU and the International Financial Reporting Standards (IFRS) Foundation to contribute to their work on harmonisation.

  • 'Double materiality' splits market in IFRS sustainability standards consultation

    07 January 2021
  • Only a matter of time' before TCFD becomes mandatory in UK, says BofE

    20 October 2020

    Bank of England (BofE) markets executive director Andrew Hauser said you can "reasonably expect" adoption of recommendations outlined by the Task Force on Climate-related Financial Disclosures (TCFD) to become mandatory in the UK.

  • Climate disclosure should benefit the economy, say analysts

    30 January 2019

    Better disclosure of how companies are affected by climate change can yield economic benefits, as well as highlighting potential risks, analysts stress.

  • Companies sluggish to act on TCFD, report finds

    19 March 2018

    Just one in 10 companies provide incentives for board members to manage climate-related risks and opportunities, representing a failure to act on the recommendations of the FSB's Task Force on Climate-related Financial Disclosures (TCFD), a report has found.