Archive

ISSB proposals could de-rail progress on financed emissions, warns PCAF

Proposals to change the International Sustainability Standards Board (ISSB) stance on financed emissions could derail progress on reporting by financial institutions, the Partnership for Carbon Accounting Financials (PCAF) has warned.

IFRS and TNFD formalise disclosure collaboration

Recognising sustainability as a risk biggest challenge for ISSB standards

Convincing businesses of the sustainability risks is one of the biggest challenges for implementing ISSB standards, attendees at the Environmental Finance Sustainability Data EMEA 2024 conference heard.

Lack of deforestation data 'not a good excuse' for non-disclosure, says WBCSD

A lack of data is "not a good excuse anymore" for not disclosing on deforestation, the World Business Council for Sustainable Development (WBCSD) has said, as it releases new guidance for financial institutions.

ISSB outlines further details on nature plans

The International Sustainability Standards Board (ISSB) has announced further details of its nature workstream, including plans to assess biodiversity within its current sustainability standards.

Financial accounting of net-zero commitments? Not yet, IASB says

A decision on whether net-zero commitments should be recognised under IAS 37 lays bare an expectation gap between backward-looking financial accounting and forward-looking sustainability perspectives. Vincent Huck reports

ISSB to work on biodiversity disclosures

The International Sustainability Standards Board (ISSB) will launch a research programme on biodiversity disclosures, with a view to potentially working on a standard.

EFRAG working with TNFD on 'interoperability map'

The European Financial Reporting Advisory Group (EFRAG) has said it is working with standard setters, including the Taskforce for Nature-related Financial Disclosures, on 'interoperability maps'.

The Future of ESG Data, Asia: conference round-up

The region faces unique challenges, including that many SMEs are not able or willing to report the ESG data being demanded of them. Peter Cripps reports

The Future of ESG Data Asia conference: Does APAC need ISSB-Lite?

The Asia-Pacific region might require a slimmed down version of the sustainability standards drawn up by the IFRS's International Sustainability Standards Board (ISSB), a conference heard.