All reporting articles – Page 3
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News
ISSB to issue first reporting standards by July
The first sustainability reporting under the new standards will emerge early 2025
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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
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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.
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News
Swiss pension fund association lays out ESG reporting standards
Pensionskassen would publilsh qualitative statements on the goals and principles of their sustainability strategies
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ISSB vice-chair clarifies reach of sustainability reporting standards
The board is responsible for setting ‘descriptive standards rather than prescriptive standards’, says Jingdong Hua
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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
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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
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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
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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
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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
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News
BaFin to survey IORPs on costs reporting
Listing information on sponsoring companies is likely to be a challenge
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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
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News
ISSB chair highlights pressures on new board, staff report positive response to draft standards
Respondents ‘strongly welcomed’ the push to consolidate multiple sustainability reporting standards and frameworks
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Trade group calls on EU to exempt pension funds, asset managers from CSRD
PensionsEurope also wants to see more consideration given to avoiding duplication as a result of overlaps between different reporting regimes
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News
German DAX companies fail to fully disclose indirect emissions
Fund managers face challenges dealing with own reporting requirements
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CEM targets global reporting standard for institutional investors
Major pension investors like AustralianSuper, BTPS, PGGM are on board
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News
TAI releases open-source code for return-attribution method
Institute hopes framework will change investors’ thinking, shifting focus to fundamental drivers of returns
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News
Danish FSA tells PensionDanmark to sharpen process descriptions, reporting
Labour-market pension fund given two official orders to correct elements of its investment management processes, following inspection
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News
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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News
IFRSs are well-equipped to tackle sustainability reporting challenges, says IASB chair
But ‘there may still be a case to do more’, Barckow added