Archive

  • TNFD developing 'mission critical' free nature data facility

    11 August 2023

    Work has begun on development of a global, publicly accessible facility to provide nature-related data that could help investors, according to a group led by the Taskforce on Nature-related Financial Disclosures (TNFD).

  • IPSASB to develop public sector climate disclosure standard

    16 June 2023

    The International Public Sector Accounting Standards Board (IPSASB) has announced it will begin developing a public sector-specific standard for climate-related disclosures.

  • GRI and IFRS to collaborate on global sustainability standards

    24 March 2022

    The Global Reporting Initiative (GRI) and the IFRS Foundation have agreed to work together to develop a global baseline for investor-focused sustainability reporting standards.

  • Amazon faces first US tax transparency shareholder filing

    17 December 2021

    Online retailing giant Amazon is facing calls to disclose its global tax practices, after three institutional investors and a leading proxy advisor backed the first US tax transparency shareholder resolution.

  • 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.