Saturday, December 21, 2024

Tag: SASB

Value Reporting Foundation: Integrated Reporting Framework

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

Creating a baseline of investor-focused sustainability disclosure

| 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...

The Value Reporting Foundation publishes new Integrated Thinking Principles

The Value Reporting Foundation Publishes Integrated Thinking Principles and Updated SASB Standards for Three Industries The Value Reporting Foundation today announced the publication of the...

Corporate Reporting Dialogue Dissolves | Value Reporting Foundation, EFRAG, GRI, CDP,...

Corporate Reporting Dialogue dissolves, as global harmonization efforts take hold The Corporate Reporting Dialogue, an initiative convened in 2014 to strengthen cooperation, coordination and alignment...

IFRS Foundation announces International Sustainability Standards Board (ISSB)

| IFRS Foundation announces International Sustainability Standards Board, consolidation with CDSB and VRF, and publication of prototype disclosure requirements As world leaders meet in Glasgow...

SASB and IIRC merge into Value Reporting Foundation

The corporate reporting landscape has seen a number of forces moving forward over the past months. The Sustainable Accounting Standards Board (SASB) and global...

SASB Publishes Updated Climate Risk Technical Bulletin

Research shows climate risk is nearly ubiquitous but highly differentiated across 77 industries The Sustainability Accounting Standards Board (SASB) today published an updated Climate Risk...

GRI and SASB reporting ‘complement each other’

Practical guide shares experiences of using both sets of standards together Joint research from the Global Reporting Initiative (GRI) and the Sustainability Accounting Standards Board...

Double Materiality and Taxonomies | Internal Assessment vs. External Reporting &...

The concept of "materiality" is key to ESG investing. As part of the evolution of new sustainability reporting standards investors and asset managers will...

Sustainability Reporting as a Global Governance Challenge | Perspectives & Comments

Over the past few weeks the IFRS Foundation received more than 400 responses to the recent consultation paper. In response to the opening question with...