All reporting articles
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News
IASB faces tough choices on pollution pricing mechanism accounting
Chair Andreas Barckow says that although the issue ‘is not prevalent and material right now’, that position could change
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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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Opinion Pieces
Switzerland’s refreshing bottom-up approach to regulation contrasts favourably with the EU
Switzerland’s bottom-up approach to sustainable investing and ESG reporting rules seems to be travelling in the opposite direction to the path chosen by the EU.
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News
IFRS Foundation takes over TPT’s transition plan disclosure resources
Step described as ‘an important milestone in the creation of global norms for transition plan disclosure’
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News
ISSB vice chair warns on ‘peril’ of ignoring non-mandatory guidance
Sue Lloyd’s comments come as businesses and investors prepare for their first full year of sustainability reporting under the ISSB’s standards
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News
CDP launches net zero disclosure platform to improve climate, nature reporting
The launch comes as financial institutions with a record €130trn in assets demand climate and nature data
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News
European Supervisory Authorities launch tools, templates for DORA dry run exercise
Participating financial entities are expected to submit their registers of information to the ESAs through their competent authorities between 1 July and 30 August
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News
Asset managers to face challenges implementing FCA’s SDR package
FCA publishes final rules on UK SDR and investment labels, while anti-greenwashing rule omes into force
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News
ASIP ESG reporting guidelines lay obstacle course for Swiss pension funds
Pension funds have taken the ASIP ESG reporting standards as an opportunity to start or expand public ESG reporting
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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
Pensions industry questions application of German version of CSRD
CSRD reporting will lead to additional costs for pension institutions, says Dirk Jargstorff
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News
ESMA’s latest guidance expected to improve transparency, says Eurosif
The forum is urging the European Commission to adopt ESMA’s recommendations to modify the SFDR Regulatory Technical Standards published in December 2023
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News
Generation IM, LSEG and HSBC to advise UK on adoption of ISSB standards
The UK Sustainability Disclosure Technical Advisory Committee will help the Department for Business and Trade develop a ‘UK-endorsed’ version of the ISSB standards by Q1 2025
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Asset Class Reports
Green bonds reach escape velocity
The green bond market looks set to grow further, despite pressure from many sides and key questions over their function
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News
IASB to consult on accounting for climate-commitments
The board agreed to issue the proposed guidance, which is subject to drafting changes, on a 120-day comment period
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News
Swisscanto applies Swiss Climate Scores, ASIP ESG reporting standards
The Swiss Climate Scores apply to funds, while ASIP ESG reproting standards to mandates
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News
ISSB OKs staff approach to materiality guidance, agenda planning criteria
The Board expects to conclude its agenda consultation process by mid-year
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Opinion Pieces
Viewpoint: The SEC should not diverge on Scope 3
Reporting of value chain emissions, whether upstream such as purchased goods, or downstream – such as product use (think combustion of fossil fuels), will be abandoned
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Special Report
Natural capital special report: Getting to grips with the TNFD
More than 100 financial institutions have formally committed to adopting the recommendations of the Taskforce on Nature-related Financial Disclosures. Here’s how some of them are getting on so far
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News
Companies twice as likely to disclose impacts of their operations, says CDP
This year’s CDP Non-Disclosure Campaign was supported by 288 financial institutions, with nearly €26trn in total assets