Archive

IFRS S3 lost in translation

While expectations are high for the next standard, the ISSB faces "tough decisions"

UK Government could overturn TAC advice on SASB

Over due process concerns

California urged to align climate disclosure regime with ISSB

Industry bodies, NGOs and professional organisations stress importance of aligning with international reporting and assurance standards in response to CARB consultation

CDP and EFRAG publish climate disclosure mapping

EFRAG lining up transition plan guidance

Draft materials set to be approved for consultation, with ongoing efforts to align with ISSB's future TPT-based educational materials

Implementing CSRD: where pragmatism meets compassion

Preparers feel the 'no pain, no gain' mantra

ESMA proposes phase-in and delay for ESRS digital tagging requirements

Stakeholders, both supportive and critical of CSRD, bemused at the prospect of delay

ISSB adoption, the myth and the reality of "momentum"

A tale of a sprinting snail in a fragmented landscape

UK TAC finalises advice on UK ISSB adoption

Changes made to transitional reliefs, but major amendments to financed emissions disclosures rejected

GHG Protocol highlights integration into climate disclosure regulation