Audit committees getting to grips with ESG
Expertise and training required as audit committees are tasked with overseeing sustainability reporting despite lack of experience in ESG issues.
Schneider Electric CFO's advice on preparing for CSRD
Hilary Maxson highlights a three steps process, so companies stand a chance of being compliant
IFRS for SMEs implementation remains challenging
Despite revision of the standards, there is no global adoption and cross-border comparability remains "utopic"
Support for COP15 biodiversity disclosure targets
Despite no requirement for mandatory disclosures in final agreement
Climate delay as dangerous as climate denial, Envirovoters says
Federal Advocacy Coordinator argues Republican anti-climate disclosure legislation is dangerous
Calls to strengthen provisions in CSDDD
MEPs and NGOs urge the European legislators to include financial institutions and strengthen social requirements in its version of the Directive
Financed emissions required in ISSB climate standard
But facilitated emissions not required of investment banks
ISSB vote to remove emissions intensity from climate standard
And vote to confirm Greenhouse gases do not need to be disaggregated
ISSB votes in favour of relief package for Scope 3 disclosures
And agrees on a framework for how an entity measures its Scope 3 GHG emissions
ISSB agrees on four research projects to include in RFI on future work plan
While asking IFRS staff to expand the description and breadth and at the same time be more specific