Archive

Financial materiality under ESRS and ISSB misaligned?

As the European Commission prepares the final delegated acts for ESRS, some stakeholders warn of potential double reporting

Australian climate reporting unfolds

As Taylor Fry warns insurers of regulatory intervention

IFRS Foundation publish guidance on climate-relate matters in financial statements

Preparers seeing past ISSB glitter

Corporate Disclosures assesses the mood of companies at the launch of IFRS S1 and S2

Gimme, Gimme, Gimme, sustainability assurance after ESRS-light

Corporate Disclosures travels to Brussels and take the pulse on the back of the publication of the CSRD delegated act by the EU Commission

Emerging economies against expanding IASB's climate risk project

Stakeholders and standard setters in emerging economies opposed to expanding scope to include opportunities and topics beyond climate

IFRS S1's one year relief... a relief for the ISSB as much as preparers?

SASB integration not a straightforward affair

EFRAG to work on inventory of data points in ESRS set 1

And will open an access point for stakeholders to submit questions

IFRS published 2022 annual report

ISSB agrees transitional relief for reporting S1 risks and opportunities

Entities will only be required to report on climate-related risks and opportunities in first year of ISSB standards