All International Financial Reporting Standards (IFRS) articles
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News
Ethos backs consultations with shareholders opposing sustainability reports
Foundation calls on government to extend scope of corporate sustainability reporting law to all companies of public interest, regardless of size, total assets or turnover
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News
IASB proposes illustrative examples to improve climate-related reporting
The proposals come in response to strong demand from investors who have complained that companies often fail to back up climate-related statements
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ISSB, EU achieve high degree of interoperability in sustainability reporting
Sue Lloyd, ISSB chair, says that the ISSB, EFRAG and the European Commission ‘have collaborated to achieve a high degree of alignment’
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News
ISSB vice-chair rules out changes to its sustainability rules
“We’re not in the market for collecting suggestions for amendments to brand new standards”, says Sue Lloyd
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News
ISSB pledges investor-focused, scalable sustainability standard
The board will focus on implementing IFRS S1 and S2, which is essential to creating a global baseline of sustainability-related financial disclosures
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News
ISSB to issue feedback statement, urged to tread carefully on human rights
The ISSB will prioritise support for jurisdictions applying International Financial Reporting Standard S1 and IFRS S2
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News
IASB releases final ruling on green transition accounting teaser
While companies are making generous statements about their net zero commitments in public, they are failing to account for the cost of those pledges
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ISSB to tackle biodiversity reporting, human capital disclosures
Chair Emmanuel Faber says the board’s focus remains on the informational needs of investors and the allocation of capital
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News
Financial accounting rules could lower clean-energy returns relative to fossil fuels
Oxford University researchers see banking rules containing ‘structural barrier to achieving net zero in Europe’
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News
IFRS committee confirms it will not tackle net zero accounting
The International Accounting Standards Board is expected to review the committee’s decision at its April meeting
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News
IFRS S-1, S-2 implementation support takes priority, investors tell ISSB
Mixed views on which projects to prioritise, but there was general support for working on at least one of four proposed sustainability projects
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News
US GAAP stumbling block for Dutch DC switch
Several pension funds told regulator DNB the matter prevents them from making the transition to DC
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News
ISSB faces tough choices in shaping sustainability standards workplan
The ISSB received over 400 responses to its request for information on its future agenda priorities
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ISSB close to finalising project to internalise legacy SASB standard
The changes to the standards have been overseen by a group of board advisers who expect to complete their work in time for the ISSB’s December meeting
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Analysis
Accounting standards: stuck between practicalities and principles on climate change
The International Accounting Standards Board is considering changing its rules on how companies make disclosures about climate-related and other so-called uncertainties in financial statements
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News
IASB to explore options to improve accounting for climate, other risks
The board will likely focus on targeted changes covering topics such as estimates, disaggregation and materiality
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News
ISSB’s approach to SASB standards wins qualified support
Critics of the SASB standards argued they were too focused on US capital markets to be relevant to an international audience
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Analysis
Analysis: UBS/Credit Suisse pension funds merger
To protect beneficiaries of both pension schemes, a precondition for the merger is that the pension funds have at least in principle an ‘equal’ funding ratio
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News
Key players welcome release of IFRS S1, S2 sustainability standards
The knotty issue of materiality remains, however, a key issue in the ongoing discussion around the new standards
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News
ISSB releases ‘robust’ inaugural sustainability reporting standards
The standards ‘have been designed to help companies tell their sustainability story in a robust, comparable and verifiable manner,’ says ISSB chair