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Integrating 1.5°C reduction target in European climate standard
12 October 2022EFRAG's SRB discussed requiring explanation on how companies' targets align with the 1.5° global temperature goal
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EFRAG to sign cooperation agreement with TNFD
12 October 2022While aligning biodiversity standard with the taskforce's framework - seen as the "global baseline" for biodiversity disclosures
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Plugging the sustainability information gap
11 October 2022Accountants say technology and limited assurance requirements will help overcome sustainability data challenges
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EFRAG hears banks' call for help with ESRS
07 October 2022EFRAG will add mandatory disclosures to the ESRS to help banks comply with their own regulatory reporting obligations
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New Zealand professional bodies and associations wary of Scope 3 disclosure compliance
06 October 2022New Zealand's professional bodies and associations say Scope 3 emission requirements in the country's climate disclosure standards could make compliance challenging.
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EFRAG SRB attempts to streamline disclosure requirements
06 October 2022EFRAG's board voted on ways to reduce the disclosure requirements in the draft ESRS.
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Climate data isn't only for reporting
04 October 2022But should integrated in business models and drive operational decisions
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EFRAG sustainability TEG reviews at definition of affected communities in ESRS social standards
30 September 2022A proposal to expand the definition to include affected people living at a distance from a company's operations and explicitly include indigenous peoples was debated by the TEG.
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ISSB reports on future plans at the World Standard-Setters' Conference
30 September 2022Sue Lloyd, Sundip Jadela and Lois Guthrie answered questions on the challenges faced in implementing the sustainability standards.
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Single vs double materiality: An academic debate?
28 September 2022Are standard setters and commentators losing track of the reality of doing business
