Archive

Climate disclosures remain a work in progress, (various) 2024 studies find

Surveys find improvements in emissions reporting but weaknesses apparent in financial effects, scenario analysis and transition plan disclosures

GRI releases paper on technology-related impact disclosures

EFRAG releases 23 new explanations to support ESRS implementation

FASB proposes updates to US GAAP Taxonomy

FASB consults on potential intangibles project

IFAC CEO calls for further engagement on ethics standard

IOSCO launches network to support ISSB adoption in emerging markets

EFRAG takes tentative step on non-EU standards

Approval of exposure draft delayed, with SRB set to renew discussions in January

EFRAG releases the Voluntary Sustainability Reporting Standard for non-listed SMEs

New Zealand developing new proportionality measures for climate reporting requirements

Government seeks feedback on threshold and liabilities, whilst XRB proposes differential disclosures