All reporting articles – Page 3
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NewsISSB 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 PiecesViewpoint: 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 ReportNatural 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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NewsCompanies 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
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NewsNo new accounting rules for net zero, IFRS committee decides
International standards, in particular IAS 37, deemed to provide ‘adequate basis’
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NewsISSB: Scope 3 emissions emerge as key challenge
ISSB’s Transition Implementation Resource Group will aim to understand what challenges constituents are facing and attempt to avoid diversity in practice
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NewsISSB 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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NewsPRI pushes for ESG clarity axing reporting rules, asking members to pick motivations
UN-backed body plans to overhaul its expectations from members in response to changing responsible investment landscape
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NewsDutch pension funds in the dark on ESG risks, says DNB
The lack of ESG risk management contrast with three quarters of pension funds that now have named a specific person in the board to be responsible for ESG
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NewsIASB 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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NewsKeva wins clearer picture of public-sector disability risk with new model
Finland’s biggest pension fund says early intervention can significantly reduce the risk and cost of worker incapacity
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NewsExxonMobil Pension Plan gets first ever TPR fine on climate change reporting
In a response to the Regulator, the trustees assured TPR they ‘took their climate reporting obligations seriously and that their non-compliance was inadvertent’
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NewsISSB’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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NewsISSB, European institutions collaborate to align sustainability reporting standards
‘We will be well placed to ensure investors are provided with better information for better economic and investment decision making,’ says ISSB’s vice chair
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NewsEDHEC-Risk concerned about availability and quality of ESRS disclosures
the institute is also calling for industry efforts to standardise materiality assessments to reduce the cost and enhance the relevance of disclosures
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NewsUSS reduces carbon emission intensity by 21% but warns more needs to be done
‘The government and regulators have a huge part to play here, not least by ensuring a predictable, transparent, and stable regulatory environment,’ says Innes McKeand
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NewsISSB vice-chair calls for clear steer on workplan priorities
The board needs to ‘get as much colour as we can from our stakeholders’ in order to make informed decisions about its priorities, says Sue Lloyd
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NewsDACH roundup: Returns on equities boost Swiss pension schemes’ funding ratios
Plus: BaFin lays out classification method for pension funds’ assets according to SFDR
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NewsActuaries urge financial sector to be ready for changes to biodiversity reporting
The Taskforce for Nature-related Financial Disclosure is expected to publish its risk management and disclosure framework in November
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NewsDCIF calls for consistent template for TCFD reporting for master trusts
Greater standardisation of reports should become common practice, the forum recommended
