Archive

  • Carney: AGMs could give investors 'say on transition plans'

    26 November 2020

    Mark Carney has suggested investors could be given an automatic advisory vote on companies' net-zero transition plans, similar to 'say on pay' shareholder rights to vote on executive remuneration.

  • SASB and IIRC merge to help simplify reporting

    26 November 2020

    The Sustainability Accounting Standards Board (SASB) and the International Integrated Reporting Council (IIRC) are to come together to form a new organisation, the Value Reporting Foundation.

  • UK endorses IFRS proposals to develop global sustainability standards

    11 November 2020

    The UK government has endorsed the publication of the International Financial Reporting Standards (IFRS) consultation on a global approach to sustainability reporting, and the potential establishment of a Sustainability Standards Board.

  • 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.

  • Project to harmonise reporting standards set for launch

    08 August 2018

    The Corporate Reporting Dialogue (CRD), a collaboration of major corporate reporting frameworks and standards, is planning to launch a harmonisation project.

  • Should non-financial reporting frameworks be harmonised?

    08 August 2018

    There is a baffling array of sustainability-focused reporting frameworks and standards. Would it be beneficial to bring them into alignment, asks Elena Johansson.