Archive

New UK Corporate Governance Code, a cultural shift

Macfarlane Group risk committee chair highlights benefits of revised framework

IFRS S3 lost in translation

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

SASB Madness: Our House

ISSB board members ponder whether to do a want a quick renovation job or an entire new blueprint for SASB standards

'A running start' on human capital disclosures

ISSB urged to build on SASB and other investor initiatives and standards, as it begins its research project on workforce-related risks and opportunities

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

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

"Don't obsess about the standards, use them," standards setters tell preparers

ISSB board member and EFRAG TEG chair urge for focus on commonalities rather than differences across the various reporting requirements

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

ISSB approves revision of the scope and description of 'connectivity project'

Only one board member voted against

ISSB to vote on GRI and ESRS inclusion in IFRS S1's sources of guidance

Corporate Disclosures provides its polling forecast