Archive

CSRD 'simplification' saga nears end with adoption of EU standards

Observers have welcomed the adoption of heavily reduced European Sustainability Reporting Standards (ESRS), a development they said would accelerate preparations for implementation following almost two years of uncertainty.

New Zealand LGFA launches water-focused sustainability-linked loan programme

The New Zealand Local Government Funding Agency (LGFA) has launched a pioneering sustainability-linked loan (SLL) programme focused on local government water companies.

ISSB chair calls on EU to keep 'anticipated financial effects' reporting

The EU should ensure that reporting the 'anticipated financial effects' of sustainability risks remains a "core" mandatory requirement in its reporting rules, the chair of the International Sustainability Standards Board (ISSB) said.

ISSB says no to nature standard, for now

The International Sustainability Standards Board (ISSB) has confirmed that it will not pursue a separate nature standard, opting instead for a non-mandatory reporting approach.

Stakeholders warn of 'regressive' ISSB stance on nature standard

A group of nonprofits, industry bodies and others have warned they are "extremely concerned" by a paper from International Sustainability Standards Board (ISSB) staff recommending a non-mandatory approach to nature reporting.

Sector-specific standards: (re)opening Pandora's box?

Investors are wary that overhauling sector-based sustainability reporting rules could increase complexity, Michael Hurley writes

ISSB set to opt against separate nature standard

The International Sustainability Standards Board (ISSB) has signalled it will not develop a standalone 'S3' set of nature-related disclosure standards, instead opting to lean on sector-specific reporting standards.

Japan maps divergences from ISSB standards ahead of mandatory reporting

ISSB warns of trade-offs after feedback that SASB work will 'dilute materiality'

Investors concerned that work to simplify industry-specific sustainability reporting will dilute the financial materiality focus of international standards have been told to expect "trade-offs" on coherence with other standards.

Fresh agreement between ISSB and CSRD in prospect, says Faber

Companies could embed reports they prepare in line with international sustainability standards within documents they submit to meet EU rules, if negotiations to address outstanding issues are successful, a leading figure said.