All articles by Stephen Bouvier – Page 3
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NewsIFRS committee confirms it will not tackle net zero accounting
The International Accounting Standards Board is expected to review the committee’s decision at its April meeting
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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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NewsEU delay of sector-specific sustainability standards draws mixed reactions
The delay will reduce clarity for companies and hinder meaningful progress, says law firm Frank Bold
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NewsEU parliament writes two-year delay into ESG reporting rules
The decision to delay the implementation of the new standards was welcomed by Eurosif
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NewsGRI revamps biodiversity standard, issues call for investor engagement
Understanding the impacts of organisations is ‘crucial aspect of implementing global solutions to halt and even reverse the damage and address existential threats’, says Carol Adams
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NewsIFRS S-1, S-2 implementation support takes priority, investors tell ISSB
Mixed views on which projects to prioritise, but there was general support for working on at least one of four proposed sustainability projects
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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 chair Emmanuel Faber re-appointed for second term
Early reappointment ’reflects appreciation for ISSB delivering requirements designed to create a truly global baseline of sustainability disclosures’
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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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NewsGRI seeks comments on draft standards to enhance climate action transparency
The consultation comes on the eve of the United Nations COP28 climate change summit
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NewsISSB faces tough choices in shaping sustainability standards workplan
The ISSB received over 400 responses to its request for information on its future agenda priorities
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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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AnalysisAccounting standards: stuck between practicalities and principles on climate change
The International Accounting Standards Board is considering changing its rules on how companies make disclosures about climate-related and other so-called uncertainties in financial statements
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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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Features
SASB grapples with universal appeal
In the ever-evolving landscape of corporate sustainability, the Sustainability Accounting Standards Board (SASB) has long been the guiding star for the 90% or so of companies in the S&P500 that use the standards to chronicle their environmental, social and governance journey.
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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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NewsReporting groups confirm intense interoperability between ESRS and GRI Standards
‘The efforts made by the GRI and EFRAG sustainability reporting teams will prevent the need for double reporting by companies,’ says EFRAG
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FeaturesISSB: Green future or more green washing?
Imagine a world where investment professionals can make decisions based on standardised environmental, social, and governance (ESG) data. Well, that may no longer be a pipedream, thanks in no small part to the publication on 26 June of the International Sustainability Standards Board’s (ISSB) board’s first two sustainability reporting standards.
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NewsEU sustainability board under pressure to finalise materiality guidance
Many companies are at a loss regarding compliance with the new rules
