Archive

  • ESMA proposes phase-in and delay for ESRS digital tagging requirements

    13 December 2024

    Stakeholders, both supportive and critical of CSRD, bemused at the prospect of delay

  • IPSASB climate standard blends ISSB and GRI for public sector reporting

    06 November 2024

    ED open for consultation until 28 February 2025

  • Malaysia sets out climate reporting regime

    25 September 2024

    ISSB standards to be phased in for listed companies from 2025, with reasonable assurance gradually introduced from 2027

  • UK TAC revives dynamic materiality, and is divided on SASB

    09 August 2024

    So far the UK Technical Advisory Committee tentatively recommends not amending ISSB, including its investor-focused financial-materiality lens, but asks for more guidance