Archive

PRI criticise ISSB disclosure materiality proposals

The UN Principle for Responsible Investment (PRI) has urged the International Sustainability Standards Board (ISSB) to tighten its approach to materiality assessments in its sustainability-related financial disclosure standard, including requiring issuers to explain why data is omitted and include their supply chains in assessments.

ISSB launches search for 11 members

The IFRS Foundation Trustees say they have begun a search for 'up to' 11 members of a group that will devise globally applicable minimum sustainability reporting standards.

Ex-Danone CEO Faber appointed chair of ISSB

Emmanuel Faber has been appointed chair of the recently formed International Sustainability Standards Board (ISSB).

The 10 biggest announcements from COP26

COP26 provoked a blizzard of announcements from countries, companies and investors on how they plan to tackle climate change.

Global climate disclosure standards prototype gets COP26 launch

London calling IFRS: Forget Canada, base ISSB in UK!

A group of UK finance organisations has urged the IFRS Foundation to locate its new International Sustainability Standards Board

Comment: The Cold War over non-financial disclosures

The fragmented landscape of non-financial disclosures is consolidating, and it is geopolitical considerations that are driving the emergence of winners, and the downfall of the rest. Vincent Huck surveys the battlefield and predicts who will emerge victorious.

SEC Commissioner slams IFRS sustainability standards proposal

A US Securities and Exchange (SEC) Commissioner has urged the International Financial Reporting Standards (IFRS)...