All disclosure articles
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NewsESAs call for development of securitised assets’ disclosure standards
Lack of climate-related data on assets underlying structured finance products poses obstacle for classification of products and services under taxonomy and SFDR
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Uncertainty for sustainable investing as CSRD legislation is adopted
The first available corporate reports are only expected from 2025 and the full scope for all applicable firms will only be in place from 2028 onwards
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TISA launches TCFD guide to help improve price of climate-related risks
UK government to ensure the country becomes first in the world to make TCFD-aligned disclosures mandatory across whole economy by 2025
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ISSB unveils support framework for emerging economies at COP27, tie-up with CDP
Emmanuel Faber reminded COP27 of main conference message: ‘the need for climate-related financial disclosures is increasingly urgent’
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ISSB targets climate-related scenario analysis, to consult on work plan in H1
Delaying the consultation from the end of this year as originally planned would ‘allow the ISSB to first reach decisions on key areas’
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Article 9 funds might be noncompliant with ‘do no significant harm’ criteria
Nearly 20% of Article 9 funds analysed have more than 10% exposure to companies that have violations of the UN Global Compact principles
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BaFin to survey IORPs on costs reporting
Listing information on sponsoring companies is likely to be a challenge
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Proposed sustainability disclosure standards will not meet needs, investors warn
A4S Asset Owners Network calls on ISSB to strengthen inclusion of factors beyond those narrowly impacting enterprise value
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ISSB to consult on workplan, strategic direction ‘by the end of the year’
The consultation will seek comments on activities such as outreach work, supporting implementation and applying the new disclosure standards and digital reporting
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IASB opts for ‘middle-ground’ over IAS 19, IFRS 13 disclosure changes
Chair Andreas Barckow sensed ‘limited appetite’ for taking forward the board’s proposals for a fresh approach to disclosure in IAS 19 and IFRS 13
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TNFD releases second beta version of nature-related risk framework
TNFD is seeking to strike a balance between complexity of the science and the needs of market participants for clear, simple and comparable information
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Tesla, Saudi Aramco among giants targeted in environment data campaign
‘Engagement critical to driving disclosure, and disclosure is first step to environmental action,’ says CDP
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IASB to decide pensions disclosure project next steps in September
Chair warns of danger of extending the scope of the project beyond that originally envisaged at the start of the project
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ISSB unveils new advisory body, EFRAG names TEG members
New ISSB body to focus on enhancing compatibility between global baseline and jurisdictional initatives
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Swiss roundup: Swiss Life markets ESG-compliant occupational pension product
Plus: Ethos pushes ahead with Credit Suisse special audit
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IASB receives ‘mixed feedback’ to IAS 19 disclosure revamp
Disclosure proposals prompted “rethink” of pensions footnote by reassessing what information was or was not relevant
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DACH roundup: Valida closes 2021 on positive note
Plus: BaFin urges pension funds to declare employer insolvency
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Sustainability reporting poses new challenges for standard setters, stakeholders
Connectivity between the IASB’s work and the ISSB’s efforts was ‘the elephant in the room’
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European, UK institutions lead in CDP non-disclosure campaign
Companies such as Amazon, Netflix, Facebook and Twitter disclose through CDP
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ESMA urges IASB to change tack on pensions disclosure proposals
Watchdog wants more mandatory disclosure items
