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ISSB to review IFRS S1 and S2 based on alignment with jurisdictions
31 August 2022Emmanuel Faber tells European Parliament
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Technology to create alignment in sustainability disclosures
31 August 2022 -
Rebuttable presumptions rebutted in comment letters to EFRAG
29 August 2022Concerns over the rebuttable presumptions approach to reporting in the draft European Sustainability Reporting Standards (ESRS) diluting the quality of reporting and overburdening entities was expressed in a number of comment letters sent to EFRAG.
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ESRS: Key areas which need greater alignment with global standards
25 August 2022 -
EPA gets $5m to improve corporate climate transparency out of Inflation Reduction Act
23 August 2022 -
Sustainability, sustainability everywhere, Nor any drop to drink - according to IFAC's report
22 August 2022"A lot going on in sustainability reporting, but not good enough," IFAC's CEO Kevin Dancey says.
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Corporates doubtful on ESRS compatibility with TCFD framework
19 August 2022One of the common criticisms levelled at EFRAG and the European Union is to not have openly embraced (unlike the ISSB) the TCFD's four pillars of reporting, but most corporate respondents to EFRAG's consultation said the proposed standards are TCFD compatible even if some would like greater alignment on terminologies.
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Consultation respondents poke holes in building blocks approach but endorse ISSB standards as global baseline
17 August 2022If there is one area of agreement amongst all stakeholders who responded to the ISSB and EFRAG consultations is that they do not want to see emerge a fragmented sustainability reporting landscape, the feeling is potentially shared at both standard setters, yet their respective solutions do not gather unanimous support.
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Accountancy bodies concerned with complexity of ESRS
15 August 2022Accountancy professional bodies are concerned with the complexity of the draft European Sustainability Reporting Standards (ESRS) in a number of comment letters sent to EFRAG, Corporate Disclosures has found.
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Does the SEC have a mandate for climate disclosures?
11 August 2022