Hans Hoogervorst, chair of the International Accounting Standards Board (IASB), has indicated the board intends to play a role in developing climate-change related financial reporting, but will not move in to standard setting in this area. He cautioned against exaggerated >>> read more

The World Federation of Exchanges (“WFE”), the global industry group for exchanges and CCPs, has today responded to the International Organization of Securities Commissions’ (IOSCO) Growth and Emerging Market Committee (GEMC) consultation on ‘Sustainable Finance in Emerging Markets and the Role >>> read more

The first GRI Sector Standard will focus on oil, gas and coal. GRI is inviting nominations to join an expert working group to produce the first GRI Sector Standard, for oil, gas and coal. Sector Standards will help companies in a >>> read more

As more asset managers begin to integrate environmental, social, and governance criteria into their investment strategies, the need for data and disclosures not typically found in traditional financial reporting has increased. Although corporate social responsibility (CSR) disclosures were somewhat rare >>> read more

As Global Reporting Initiative marks two decades since launching its first draft sustainability reporting guidelines, the organization has highlighted the significance of a growing demand for environmental, social and governance (ESG) data. Twenty years ago, only a handful of businesses >>> read more

Participants of the Corporate Reporting Dialogue – an initiative bringing together the major standard setters and framework providers globally – are launching a six-week global consultation process on Wednesday 20 March 2019, to gather views from stakeholders on how to drive >>> read more

Sustainability reporting and environment, social and governance (ESG) disclosures are on the rise around the globe — we’ve seen increased regulation in Asia, it has become expected practice in Europe, and investors in the United States are increasingly using this information >>> read more

Managing a company used to be straightforward: make sure you make profit. Nowadays, more is required. Companies are expected to create positive value for their clients, employees and communities, while at the same time minimizing their negative impacts such as >>> read more

PIMCO recently conducted a study on the quality of reporting on the UN Sustainable Development Goals (SDGs) for more than 240 corporate and financial issuers. The SDGs are a globally agreed sustainable development framework consisting of 17 goals and 169 targets to >>> read more

With the reporting approach of the Non-Financial Directive (NFRD), the EU seeks to induce change towards better prevention of negative human rights impacts by companies falling within the scope of the Directive. Literature has pointed out that to accomplish this, >>> read more

The International Auditing and Assurance Standards Board (IAASB) is seeking feedback on progress in developing draft guidance in the first phase of a project to develop guidelines for assurance on extended external reporting (EER) The IAASB is consulting on its >>> read more

Major international corporate reporting standard setters and framework providers have today (28 February 2019) released a position paper supporting the development of better reporting guidelines for the Sustainable Development Goals (SDGs). Participants of the ‘Corporate Reporting Dialogue’ – an initiative convened >>> read more