Archive

IFRS S3 lost in translation

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

SASB standards - Who are ya?

IFRS Foundation's DPOC Handbook consultation revives SASB existential question

ICAEW and CIPFA urge IPSASB to broaden scope of policy disclosures in climate standard

IFRS launches SASB Standards navigator

Accountancy Europe urges IPSASB to widen scope of public policy climate disclosures

Discussing investor-useful climate disclosures in the public sector

Corporate Disclosures conveys a discussion between the standard setter and an investor

Restaurant chains served food waste shareholder resolutions

Proposals filed requesting transparency reports on food waste totals, waste disposal and waste reduction targets

IPSASB aligns standards with IFRIC interpretations

Australia introduces first wave of mandatory climate disclosures for public sector

Disclosure requirements adapted from AASB S2, with reporting phased in iteratively over three years

The lobbying blind spot in sustainability disclosures

Significant gaps in reporting standards but coverage improving in voluntary frameworks