Archive

  • International sustainability standards 'should incorporate SDGs'

    18 December 2020

    Efforts to develop international sustainability reporting standards should use the Sustainable Development Goals (SDGs) "as an underlying anchor", according to the European Securities and Markets Authority (ESMA).

  • 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.