All articles by Stephen Bouvier – Page 3
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FeaturesAccounting: Corporate reporting at a crossroads
When the definitive history of modern corporate reporting is written, historians will no doubt step back in awe. They will marvel at the International Accounting Standards Board’s (IASB) decision to issue its management commentary proposals only to inherit the integrated reporting framework and then waste substantial energy grappling with the complexities of aligning or even merging the two.
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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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FeaturesAccounting: the road to global applicability for sustainability standards
The Sustainability Accounting Standards Board (SASB) has long been a vanguard of sustainability-related financial disclosure standards. But the global applicability of the standards has remained a focal point for discussion. In response, the International Sustainability Standards Board (ISSB) has launched a project called International Applicability of the SASB Standards to take on the challenge.
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NewsISSB OKs amendments to align legacy SASB standards with IFRS S-2
The amendments are intended to enhance international applicability and remove inconsistencies and ill-adapted metrics
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NewsISSB launches consultation to enhance global applicability of SASB standards
The consultation is open for public comments until 9 August 2023
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NewsISSB seeks input on future research projects and workplan priorities
Expectations on the board to embark on new research and standard-setting projects must take account of the limits on the board’s resources, Faber says
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NewsISSB unveils plan to update SASB metrics for global relevance
Although standards are well established as a framework for sustainability reporting, critics say they are too focused on North American capital markets
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FeaturesAccounting: Connectivity between ISSB and IASB on accounting standards
If you think we all agreed on what connectivity is, you are probably wrong. At least that is what the International Accounting Standards Board’s vice-chair Linda Mezon-Hutter seemed to imply at a recent meeting of the IFRS Foundation’s Accounting Standards Advisory Forum (ASAF).
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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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FeaturesAccounting: IFRS’s Kono says no
On the face of it, the staff at the International Sustainability Standards Board (ISSB) have done a good job so far.
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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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NewsISSB staff aiming for mid-year public consultation on changes to SASB standards
A committee of board members is reviewing a draft now to be voted on by the end of the month
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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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NewsISSB to launch May consultation on initial two-year workplan
The first three candidate projects are research into biodiversity, human capital, and human rights in value chains
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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
