All articles by Stephen Bouvier
-
NewsInternational Accounting Standards Board weighs future agenda amid ISSB collaboration
IASB must also manage resource constraints and address ongoing concerns about Post-Implementation Reviews
-
-
NewsISSB research shows growing interest on human capital disclosure demands
The Board’s ongoing research has also revealed increased investor concern around workforce dynamics such as technological disruption and demographic shifts
-
NewsISSB mulls biodiversity reporting approach, balances investor needs
Emmanuel Faber, ISSB chair, is calling for consistent methodology that mirrors the ISSB’s approach to climate reporting alongside a pragmatic approach
-
NewsIASB’s climate reporting examples get broad support, but challenges remain
The board has long argued its standards are adequate for reporting on climate change, even though they do not explicitly address it
-
NewsIASB delays decision on pollutant pricing mechanisms project
Deferring the decision to the next agenda consultation will allow stakeholders and IASB to consider priority of PPMs
-
NewsBiodiversity: Strong interest, weak data, say investors
ISSB has called for more focused research that delves deeper into investor needs, tackles data and measurement challenges and clarifies key definitions
-
NewsISSB proposes fast-track amendments to climate-change standard
‘We’re not really deliberating whether or not we made good decisions in the past,’ says vice-chair Sue Lloyd
-
NewsHuman capital is growing focus for investors, ISSB staff say
The project is in its initial phase with a focus on understanding the market need for more useful disclosure of information about the topic
-
NewsIFRIC rejects call to review climate-related intangible assets
Instead, the committee concluded that existing International Financial Reporting Standards offer sufficient guidance for handling such expenditures
-
NewsInvestors on a biodiversity ‘learning curve’, ISSB staff report
ISSB says there is a ‘clear trend’ with water resources emerging as a top concern for those assessing BEES-related risks
-
NewsISSB faces ‘reputational’ challenges as it weighs sustainability rule changes
Engaging the standard-setting process is a ‘big deal’, says Sue Lloyd
-
NewsISSB reports progress in global sustainability reporting
More than 1,000 companies worldwide have reported on their sustainability impact using the ISSB norms
-
NewsISSB research maps diversity in BEES, human capital reporting
This diversity could open the door to ISSB consolidating this landscape through its policy of setting a global baseline in sustainability disclosures
-
NewsISSB delays decision on IFRS S1 ‘connectivity’ changes
‘Most people are supportive of this direction of travel,’ says Sue Lloyd
-
NewsISSB plans to consult on SASB amendments next year
The purpose of the project is to enhance an initial set of SASB standards to support the implementation of IFRS S1 and IFRS S2
-
AnalysisMateriality emerges as a core concept
Jonathan Bailey highlights the importance of financial materiality in standard setting, particularly for topics like biodiversity and human capital
-
NewsISSB vice chair lays out the ‘three Cs’ of sustainability reporting
Collaboration has been vital for ISSB’s strategy to ensure sustainability standards are aligned with other globally acknowledged reporting frameworks, says Sue Lloyd
-
NewsISSB members clear staff to work on further changes to SASB sustainability reporting rules
The development came after board members expressed their broad support for a proposal to enhance the reporting rulebook
-
NewsISSB sets out roadmap for BEES, human capital research effort
Research projects will address need for decision-useful information for investors
