Archive

  • Financial accounting of net-zero commitments? Not yet, IASB says

    26 April 2024

    A 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

  • Faber issues rallying cry as regulators diverge from ISSB, jeopardising its mission

    23 February 2024

    The chair of the International Sustainability Standards Board (ISSB) has issued a "call to action" for regulators to unite behind by the organisation's standards, warning that divergence from them threatens to undermine its mission.

  • The Future of ESG Data conference: EU CSRD reporting does 'not satisfy' ISSB reporting, says ISSB

    16 October 2023

    The International Sustainability Standards Board (ISSB) said that EU Corporate Sustainability Reporting Directive (CSRD)-aligned reporting does "not satisfy" its reporting standards due to its inclusion of 'double materiality' considerations.

  • People moves 10 June: ISSB, Abrdn, GFANZ, Nomura, CPR & more...

    10 June 2022
  • Inaugural ISSB members appointed

    08 June 2022

    The four inaugural members of the body developing global baseline sustainability reporting standards have been appointed.

  • Turning trash into cash

    19 August 2013

    Investment in waste-to-energy projects has been stifled by perceived risks. But there are signs that the maturing sector is starting to become increasingly attractive. Elza Holmstedt Pell reports