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Financial accounting of net-zero commitments? Not yet, IASB says
26 April 2024A 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
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ISSB to work on biodiversity disclosures
23 April 2024The International Sustainability Standards Board (ISSB) will launch a research programme on biodiversity disclosures, with a view to potentially working on a standard.
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EFRAG working with TNFD on 'interoperability map'
29 November 2023The European Financial Reporting Advisory Group (EFRAG) has said it is working with standard setters, including the Taskforce for Nature-related Financial Disclosures, on 'interoperability maps'.
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The Future of ESG Data, Asia: conference round-up
21 November 2023The region faces unique challenges, including that many SMEs are not able or willing to report the ESG data being demanded of them. Peter Cripps reports
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The Future of ESG Data Asia conference: Does APAC need ISSB-Lite?
17 November 2023The Asia-Pacific region might require a slimmed down version of the sustainability standards drawn up by the IFRS's International Sustainability Standards Board (ISSB), a conference heard.
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ISSB urged to address biodiversity and social issues
01 September 2023The International Sustainability Standards Board (ISSB) has been urged to set standards on biodiversity and human capital, as part of its next phase of work.
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US investors expect ISSB alignment, despite ESG backlash
11 July 2023Many investors in North America expect the market to align with the International Sustainability Standards Board's (ISSB) climate and sustainability standards, despite the growing ESG backlash in the US.
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ISSB to bring 'substantial costs' to companies, but could lower cost of capital
26 June 2023Applying the standards proposed by the International Sustainability Standards Board (ISSB) could bring "substantial" costs to preparers of the information, but also potential benefits such as a lower cost of capital.
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Australian regulator urges ISSB preparation
15 June 2023Australia government will this month release guidance on how it will implement the International Sustainability Standards Board's (ISSB) forthcoming sustainability and climate disclosure standards, and its regulator has urged the market to start preparing for their adoption.
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ISSB standards to be ready by year-end, and will reference EU's
17 February 2023Eagerly anticipated global standards for sustainability reporting will be available at the start of next year, and will reference the EU's standards.