All reporting articles
-
NewsIASB greenlights project on climate-related risks in financial reporting
However, there are ‘concerns,’ says IASB chair Andreas Barckow
-
News
UK workplace pension scheme plans investment in climate solutions
TPT Retirement Solutions is changing its asset allocation and portfolio construction
-
Opinion Pieces
Viewpoint: Stewardship beyond the surface: not all engagement is created equal
Put simply, good engagement leads to better client outcomes over the long run – and the opposite also applies
-
News
ISSB to consult on wide-ranging connectivity project, warns on resourcing trade-offs
Stakeholders must give the board a clear steer on priorities, says Sue Lloyd
-
News
UK regulator publishes guidance on employer related investments
The guidance warns trustees, employers and scheme advisers they must report ERI breaches to TPR
-
News
ESG criticisms centre on five main concerns – PitchBook Data
But only some are based on fact and some on misinformation
-
News
G20 finance leaders and central bankers back ISSB progress on new reporting standards
The Financial Stability Board will work with ISSB and securities regulators to prepare a report on the progress of jurisdictions and firms on climate-related financial disclosures by October 2023
-
News
KLM pension funds demand more tax transparency from Microsoft
The Dutch airline’s three pension schemes are ready to lend support to similar drives at other firms
-
News
ISSB to issue first reporting standards by July
The first sustainability reporting under the new standards will emerge early 2025
-
News
ISSB grants concession on GHG emission reporting, FRC updates on ESG priorities
Information gathering challenges could also be relevant to other sustainability topics beyond GHG as the board develops its standards in the future
-
Features
Accounting: Happy birthday to the ISSB
The International Sustainability Standards Board (ISSB) finds itself at a crossroads as it marks its first anniversary. On the one hand, it is redeliberating its first two sustainability standards and could finalise and issue them during the first half of this year.
-
News
Swiss pension fund association lays out ESG reporting standards
Pensionskassen would publilsh qualitative statements on the goals and principles of their sustainability strategies
-
News
ISSB vice-chair clarifies reach of sustainability reporting standards
The board is responsible for setting ‘descriptive standards rather than prescriptive standards’, says Jingdong Hua
-
News
New directive quadruples companies disclosing on ESG issues
Promoters of the directive draw particular attention to the integration of non-EU entities such as the subsidiaries of US firms, which is rare in the EU statute
-
News
IOSCO working to endorse ISSB sustainability standards, chair hints
The ISSB is currently redeliberating its first two draft sustainability standards dealing with general disclosure requirements and climate reporting
-
News
Sustainable finance committee calls for solid framework for corporate reporting standards
The committee also stressed the need to align standards and regulatory frameworks to national jurisdictions and to improve transparency
-
News
Varma overtakes Ilmarinen in size after Q3’s narrower loss
Finnish pension insurers all see declining solvency levels by the end of September, reports show
-
News
Volatile markets bring annual reporting challenges as deadline looms for trustees
Trustees should consider the accounting implications of how much a scheme is exposed to current volatility
-
News
BaFin to survey IORPs on costs reporting
Listing information on sponsoring companies is likely to be a challenge
-
News
ISSB vice chair pledges adequate due process steps on sustainability standards
ISSB locked in a race to issue standards against backdrop of rapidly evolving marketplace for sustainability reporting
