Tag: IFRS
‘Put your chief risk officer on the board’
Potential threats and opportunities from climate change are not going anywhere, says climate strategy expert.
Climate risk disclosures show shortfall
Sustainability reporting reveals gap between companies affected and those who say boards take care of climate risk, OECD finds.
Ethical standards put in place for sustainability audits
In a move to boost sustainability assurance and cut greenwash, auditors are given ‘a clear framework of expected behaviour’.
Railpen backs sustainability reporting standards
The UK pension fund notes in voting guidelines that the ISSB reporting standards IFRS S1 and S2 should be seen as a ‘minimum’.
News round-up: this week in governance
Boards must ‘help, not hinder’; is US investment entangled in politics?; sustainability reporting directive holds on; audit reform flounders.
Sustainability body issues global disclosure standards
The International Sustainability Standards Board’s guidance is aimed at improving trust in climate-related disclosures.
Financial reporting must show real impact—and costs—of ESG activities
To make ESG activities meaningful, IFRS and GAAP should feature data that is relevant to long-term corporate and societal value creation.
COP26: plans revealed for new international sustainability standards
The International Sustainability Standards Board (ISSB) will incorporate other similar bodies to accelerate work on a single set of standards.
BlackRock backs global sustainability reporting standards
The fund manager says investors and corporates need common and comparable data, amid IFRS consultation on global sustainability reporting.
How accountants can help build a culture of sustainability
Accountants can embed lasting change in corporate culture by helping businesses to assess and communicate their non-financial information (NFI) and make the right decisions to ensure a more sustainable economy.