Archive

Revised GRI standards effective in new year

IFAC report on role of accountants in public and private sector

PwC: Impact of ESG on tax reporting

ICAEW guide on 2022/23 reporting season

ISSB vote to remove emissions intensity from climate standard

And vote to confirm Greenhouse gases do not need to be disaggregated

ISSB votes in favour of relief package for Scope 3 disclosures

And agrees on a framework for how an entity measures its Scope 3 GHG emissions

ISSB agrees on four research projects to include in RFI on future work plan

While asking IFRS staff to expand the description and breadth and at the same time be more specific

Nature in ISSB standard

Enhancement of climate standard to include nature-related issues announced at COP 15 biodiversity conference

ISSB votes on fundamental concepts: value and sustainability

Agreeing on sustainability description and that a company's ability to deliver value is inextricably linked to other stakeholders, society and the natural environment

ISSB votes on expanding illustrative guidance in IFRS S1

To clarify the interaction and relationship between identifying sustainability-related risks and opportunities to report on and the materiality assessment