• Financial accounting of net-zero commitments? Not yet, IASB says

    26 April 2024

    A decision on whether net-zero commitments should be recognised under IAS 37 lays bare an expectation gap between backward-looking financial accounting and forward-looking sustainability perspectives. Vincent Huck reports

  • BlackRock backs creation of IFRS sustainability standards board

    04 November 2020

    A proposal that would see the International Financial Reporting Standards (IFRS) Foundation establish a sustainability standards board and become a global sustainability standards-setter has received the backing of the world's largest asset manager.

  • IASB clarifies climate expectations as Big Four face investor scrutiny

    29 November 2019

    The International Accounting Standards Board (IASB) has clarified its expectations on disclosure of climate-related risks, as it emerged that a group of investors had pressured the Big Four accounting firms to focus more on climate.

  • Major reporting standards launch streamlining project

    09 November 2018

    Major reporting bodies have announced a project to align their frameworks, in an effort that could result into more comparable, robust and integrated data for sustainable investors.