New 'Taskforce' to tackle social-related disclosures
Following in the footsteps of TCFD and TNFD, the Taskforce on Inequality and Social-related Financial Disclosures aims to issue disclosure framework in next two years
"We need less input base disclosures on social metrics" Aegon UK head of RI says
Hilkka Komulainen advocates for more evidenced-based disclosures
Direction of travel on sustainability reporting clear, though puzzle still being pieced together
Kristina Wyatt, ex-SEC lawyer and chief sustainability officer at Persefoni, discusses sustainability reporting from California to the US SEC, and from the ISSB to EFRAG
EFRAG SRB approves ESRS/TNFD mapping
Mapping document shows consistency in definitions, concepts and disclosures, but TNFD requires more specificity and granularity than the environmental ESRS
HM treasury publish responses to TCFD consultation
Reporting under the US climate disclosure rule
And how it compares to reporting under the ISSB standards and California's legislation
ICAEW guide on climate reporting in UK public sector
Wolters Kluwer guide on ESG reporting frameworks
Singapore sets out climate reporting requirements
Subsidiaries of parent reporting under ISSB or ESRS get exemption, and temporary exemption for GRI and TCFD users
China proposes double materiality ESG reporting framework
No reference ISSB standards but proposed guidelines draw on "foreign disclosure systems" and best practice
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