All reporting articles – Page 4
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NewsKey players welcome release of IFRS S1, S2 sustainability standards
The knotty issue of materiality remains, however, a key issue in the ongoing discussion around the new standards
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NewsIndustry leaders show support for ISSB standards
The ISSB standards are a significant step forward in the development of global sustainability reporting standards
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NewsISSB releases ‘robust’ inaugural sustainability reporting standards
The standards ‘have been designed to help companies tell their sustainability story in a robust, comparable and verifiable manner,’ says ISSB chair
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NewsISSB urged to re-think approach to human capital, rights
A new group – the Forum ISSB Preparers Group – will offer ISSB insights and perspectives to achieve a comprehensive global baseline for sustainability reporting
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NewsUK launches review of non-financial reporting rules, will assess ISSB standards
The assessment process is expected to begin once the ISSB has published its first two standards
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NewsFRC seeks input on proposed changes to UK corporate governance code
The amendments are broadly technical and do not address fundamental concepts such as ‘comply or explain’
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NewsBaFin challenges German pension funds, asset managers with costs reporting
The supervisory authority is carrying out a one-off investigation on costs of IORPs in Germany
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NewsISSB sets 120-day comment period on agenda priorities consultation
ISSB vice chair Sue Lloyd encountered significant pushback from committee members regarding the necessity of a shortened comment period
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NewsISSB approves one-year transitional relief for IFRS S-1
The relief will allow companies to report solely on climate-related risks and opportunities in accordance with IFRS S-2, Climate-related Disclosures
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NewsIASB greenlights project on climate-related risks in financial reporting
However, there are ‘concerns,’ says IASB chair Andreas Barckow
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NewsDanish pension funds laud EU red-tape cutting and urge EIOPA to follow suit
Crucial that business reporting provides value, says IPD
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NewsUK workplace pension scheme plans investment in climate solutions
TPT Retirement Solutions is changing its asset allocation and portfolio construction
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Opinion PiecesViewpoint: 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
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NewsISSB 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
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NewsUK regulator publishes guidance on employer related investments
The guidance warns trustees, employers and scheme advisers they must report ERI breaches to TPR
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NewsNBIM urges Indian SEB board to strive for compatibility with ESG reporting standards
SWF manager praises board’s intention to focus on supply chains as well as companies themselves
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NewsESG criticisms centre on five main concerns – PitchBook Data
But only some are based on fact and some on misinformation
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NewsG20 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
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NewsKLM 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
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NewsISSB to issue first reporting standards by July
The first sustainability reporting under the new standards will emerge early 2025
