Archive

Climate protest against BoA derails ISSB conference

And highlights breath of the challenge for ISSB to bridge the disconnect between corporate world and climate campaigners

IFRS symposium: ISSB puts water in its wine

As 'voluntary market adoption' takes centre stage in the face of the risk of fragmented mandatory adoption

Commission's ESRS adjustments fail to appease corporates

Companies praise European Commission for trimming down the standards but hold reservations over the reporting burden, the timeframe and the materiality assessment

Proposals for transition plan disclosures voted down at US banks' AGMs

Shareholders at Bank of America, Wells Fargo and Goldman Sachs voted against resolutions to disclose their plans for achieving net zero emissions targets

Bank of America: Cash versus accrual-basis accounting