Tag: ISSB

INSIGHT by IFRS At its meeting on 4 April 2023, the International Sustainability Standards Board (ISSB) decided that it will complement its package of transitional...

Market participants, standard setters, regulators and supervisory authorities might have different views on how to best set up a sustainability reporting framework - and...

As part of the work of the ISSB to develop the IFRS Sustainability Disclosure Standards (due to be published in 2023) it was decided...

| By Margherita Barbieri (Topic Standards Manager) and Noora Puro (Sector Standards Manager), Global Reporting Initiative In the heat of Sharm El Sheikh, discussions started...

IOSCO welcomes the work of the international audit and assurance standard setters – the International Auditing and Assurance Standards Board (IAASB) and the International...

The implementation of CSRD and the creation of a sustainability reporting regime for companies will have an important impact on the availabilty of solid...

| Demystifying ESG raters and rankers. ESG benchmarking has to be based on comparable sustainability data that reflects impacts as well as risks What is the...

The International Organization of Securities Commissions (IOSCO) welcomed the strong engagement from industry, policymakers, civil society and other stakeholders on proposed standards for corporate...

| Integrated Reporting – articulating a future path As we are progressing with the Value Reporting Foundation (VRF) consolidation process, and after the IFRS Foundation...

| Leading global investors commend direction of IFRS Sustainability Exposure Drafts Investors representing over US$53 trillion in assets, hailing from Asia, the European Union, North...