Archive

FSB setting up transition plan working group

The body that established the Task Force on Climate-related Financial Disclosures (TCFD) is setting up a group to study how climate transition planning can inform how regulators supervise risks to financial stability.

'It will help us have more honest conversations'

Investors welcome the IFRS sustainability standards and say, by boosting comparability, they will aid engagement. Michael Hurley reports

SASB update to follow ISSB consultation on work agenda

ISSB readies consultation on future work

ISSB to allow year-long delay for reporting non-climate risks and opportunities

Companies will not be required to disclose their non-climate risks and opportunities in the first year of reporting under IFRS S1, owing to a transitional relief approved by the International Sustainability Standards Board (ISSB).

Japan sets timeline for disclosure standards based on ISSB work

Japanese sustainability disclosure standards based on international efforts will be ready in draft form by April 2024, with final standards published up to a year later, according to the body tasked with developing the work.

ISSB reporting slated to begin in 2025

Calls for the ISSB to place greater focus on transition

Some investors argue the International Sustainability Standards Board needs to place the transition to a net zero economy at the heart of its forthcoming standards. Michael Hurley reports

Q&A with Sue Lloyd

Supporting company reporting of sustainability impacts outside the ISSB's financial materiality remit will be part of future work, the vice-chair of the standards body tells Michael Hurley

Explainer: The state of play with the ISSB

As the proposed international baseline for corporate sustainability reporting enters a potentially defining few weeks, Michael Hurley presents the state of play