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ECB supervisory board vice chair says banks must improve quality of climate disclosures
16 May 2023Frank Elderson says central bank will take "appropriate" supervisory action to ensure banks are complying with Pillar 3 sustainability reporting requirements
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How finance departments can prepare for sustainability reporting
12 May 2023Deloitte director of controllership, accounting and reporting outlines steps finance teams should take to collect and manage sustainability information for decision making and disclosures
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Emerging economies against expanding IASB's climate risk project
11 May 2023Stakeholders and standard setters in emerging economies opposed to expanding scope to include opportunities and topics beyond climate
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Internal auditors adapting to sustainability data challenges
10 May 2023Internal audit directors are using new technologies and investing in education to overcome difficulties collecting relevant sustainability information
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Governance changes essential for US SEC climate compliance
05 May 2023According to Christine Vaughan, director of energy and infrastructure at Roland Berger
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IASB votes to extend deferred tax reporting relief to SMEs
04 May 2023Members voted to introduce a temporary relief from accounting for deferred taxes related to Pillar Two rules in the IFRS for SMEs Accounting Standard
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IFRS S1's one year relief... a relief for the ISSB as much as preparers?
04 May 2023SASB integration not a straightforward affair
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Proposals for transition plan disclosures voted down at US banks' AGMs
03 May 2023Shareholders at Bank of America, Wells Fargo and Goldman Sachs voted against resolutions to disclose their plans for achieving net zero emissions targets
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Department for Business and Trade deputy director unpacks UK approach to ISSB endorsement
28 April 2023Andrew Death says government will review suitability of standards in the UK before making a decision on mandating them
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EFRAG CEO responds to concerns around ESRS granularity
27 April 2023Saskia Slomp says materiality assessment will reduce number of data points in sustainability standards, in response to corporate criticism of reporting burden
