All reporting articles – Page 4
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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
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News
UK, EU DB accounting position broadly favourable, consultants say
Accounting experts at WTW reported discount rates across a range of plan maturities of between 1.8% and 2% per annum
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News
NBIM says company reporting should comply with spirit of law – not just letter
Manager of the NOK11trn GPFG responds to EU’s corporate reporting consultation
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News
Ethos tightens voting guidelines on companies’ climate strategies, sustainability reports
It will recommend shareholders oppose companies’ climate transition plans if a firm avoids publishing intermediary reduction targets for CO2 emissions
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News
Dutch pension federation calls for ‘final sprint’ to implement sustainability pact
The 78 funds that signed the pact in 2018 have one more year to implement it fully
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News
New regs expected to drive up DB running costs, survey says
‘Regulatory pressures are causing company resource to be diverted away from the next generation of retirement savers’
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News
UK lawmakers back government stewardship-over-divestment stance
MPs also call for UK to use COP26 to make progress on reporting harmonisation
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News
BaFin updates reporting rules on Pensionskassen, Pensionsfonds investments
New decree includes rules on reporting requirements for investments, the value of assets and hidden reserves
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News
Danish pension sector adopts common climate reporting rules
‘You get what you measure,’ says PensionDanmark CEO
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News
Accounting round-up: FRC ups enforcement, focuses on DB accounting
Plus: IASB disclosure requirements project; FRC’s feedback statement on non-financial reporting
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News
AP7, Impax team up in project to improve water impact reporting
Swedish pension fund says it worked with the manager to support increased transparency on how companies affect access to water
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News
Forests, water also key, says Keva, despite public’s climate focus
Alecta, KLP, Folketrygdfondet, AP Pension, Union Mutualiste Retraite also backing CDP’s new drive
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News
Toughen planned climate reporting rules for UK firms, say investors
PLSA disappointed government only encouraging scenario analysis – not requiring
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News
IOSCO registers ‘strong support’ for sustainability reporting initiative
The IFRS Foundation has set up a working group to prepare the ground for the establishment of an SSB
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News
Trustee association shows concern about time and resources spent
Requwsts for information are often excessive and seem to disregard the regulatory framework within which pension schemes operate
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News
UK pension funds develop support for RI reporting challenge
Schemes supporting each other to manage ‘complex and demanding’ stewardship and responsible investment reporting obligations
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News
Dutch pension funds not transparent enough on costs – regulator
54% of pension funds provided incorrect or incomplete cost figures, AFM found
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Opinion Pieces
Viewpoint: PE must work towards measuring impact of sustainable investing
While EU regulation is a positive development, which will bring greater standardisation to ESG reporting, investors, organisations and regulators must aim to go further
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News
NBIM backs IFRS idea for new SSB, for financially material info
Other institutions could be better placed to cater for interests of broader set of stakeholders, says SWF
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Special Report
Standard-setting on reporting takes next step
A route to global standards for corporate sustainability reporting might at last be emerging