Archive

Financial accounting of net-zero commitments? Not yet, IASB says

IASB launches review of intangible accounting requirements

IFRS explainer video on digital taxonomies

GRI and TNFD to publish interoperability mapping document

EFRAG sustainability TEG approves draft materiality assessment guidance

Including a new section on considerations for groups and subsidiaries

Japan issues draft sustainability reporting standards

IFRS S1 and S2 incorporated, with additional jurisdiction-specific disclosures

IESBA slicing the elephant to move one piece at a time

Gabriela Figueiredo Dias, Chair of the International Ethics Standards Board for Accountants (IESBA), discusses the standard setter's work on ethics standards for sustainability reporting and assurance, and its strategic vision to become a profession agnostic ethics standard setter.

ISSB Standards architecture: blueprint shows SASB as building foundations for next development phase

Board members revealed the cornerstones of the ISSB's edifice at Frankfurt's March meeting. SASB Standards would serve as structural pillars underpinning both thematic and industry-based standards, as well as the implementation of S1 and S2

Canada issues draft sustainability reporting standards

Two ISSB aligned standards released for consultation until 10 June

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