A new report “The Evolution of Sustainability Disclosure” released today by the Sustainability Institute by ERM (ERM) and Persefoni reveals that there is substantial convergence among new climate-related disclosure frameworks, namely the proposed rules developed by the Securities and Exchange Commission (SEC) in >>> read more

Clear, comprehensive and comparable disclosure of sustainability-related information is one of the foundational building blocks of a well-functioning global financial system. Financial market regulators should seize this historical and fast-closing window of opportunity to get it right by ensuring compatible >>> read more

As we are progressing with the Value Reporting Foundation (VRF) consolidation process, and after the IFRS Foundation clarified its plans for the SASB Standards, the International Accounting Standards Board (IASB) Chair Andreas Barckow and International Sustainability Standards Board (ISSB) Chair Emmanuel >>> read more

As regulators in North America, Europe and Asia grapple with how to ensure companies report accurately on their environmental, social and governance (ESG) performance, the chief executive of one of the world’s largest consumer goods companies warned of the danger >>> read more

Today, at the World Economic Forum in Davos, Switzerland, the Taskforce on Nature-related Financial Disclosures (TNFD) announced three initiatives to expand consultation with market participants and other stakeholders on the design and development of the TNFD’s recommendations on nature-related risk and opportunity management. The >>> read more

The IFRS Foundation’s International Sustainability Standards Board (ISSB) today outlined the necessary steps required to establish a comprehensive global baseline of sustainability disclosures. The ISSB’s global baseline presents a unique opportunity to reduce the existing and further fragmentation of sustainability >>> read more

While there has recently been significant progress towards the development of a global baseline for sustainability reporting in the private sector, public sector sustainability reporting has yet to move forward in the same way. Governments are significant in expenditure and >>> read more

EFRAG announces its public consultation on the EDs of the Draft ESRS with a deadline of 8 August and invites all stakeholders to provide comments on the Draft ESRS through the consultation survey. The proposal for a Corporate Sustainability Reporting >>> read more

A new report from Avanade, a leading Microsoft solutions provider, and Efma, a global, non-profit organization created by leading banks and insurers, has found that many banks are not on course to meet their environmental, social and governance (ESG) goals. The report, >>> read more

The International Sustainability Standards Board (ISSB), established at COP26 to develop a comprehensive global baseline of sustainability disclosures for the capital markets, today launched a consultation on its first two proposed standards. One sets out general sustainability-related disclosure requirements and the >>> read more

The IFRS Foundation and Global Reporting Initiative (GRI) have announced today a collaboration agreement under which their respective standard setting boards, the International Sustainability Standards Board (ISSB) and the Global Sustainability Standards Board (GSSB), will seek to coordinate their work programmes and standard-setting activities. The IFRS Foundation, >>> read more

Large companies will soon need to publicly disclose detailed information on the way they operate and manage social and environmental risks. On Tuesday, The European Parliament’s Committee on Legal Affairs (JURI) adopted its position on the Corporate Sustainability Reporting Directive (CSRD) >>> read more