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Showing 31 - 40 of 51 results for "IFRS"

ISSB to require Scope 3 emissions disclosure

RACHEL ALEMBAKIS  |  MONDAY, 24 OCT 2022  |  NEWS
... drafts covering general sustainability-related disclosure requirements and specific climate-related disclosure requirements - IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures. ...

AASB considering ISSB sustainability standards

RACHEL ALEMBAKIS  |  THURSDAY, 28 APR 2022  |  NEWS
... one unless there's a really good reason not to." ISSB was established by the International Financial Reporting Standards (IFRS) Foundation, the governing body that develops and promotes the International Accounting Standards Board (IASB), which establishes ...

ISSB launches draft sustainability disclosure standards

RACHEL ALEMBAKIS  |  MONDAY, 4 APR 2022  |  NEWS
... conference. ISSB was announced during COP26 in Glasgow last November by the International Financial Reporting Standards (IFRS) Foundation, the governing body that develops and promotes the International Accounting Standards Board (IASB), which establishes ...

Accountants to play central role in ESG developments: CPA Australia

RACHEL ALEMBAKIS  |  WEDNESDAY, 12 JAN 2022  |  NEWS
... level, pointing to the forthcoming work of the International Sustainability Standards Board (ISSB), which will develop the IFRS Sustainability Disclosure Standards "The development and disclosure of forward looking metrics and targets is likely to accelerate," ...

Beyond the spin - what did COP26 actually deliver?

SIMON O'CONNOR  |  FRIDAY, 26 NOV 2021  |  NEWS
... reiteration of commitment by the RBNZ. Finally, there was the big announcement that the global accounting standards setter, the IFRS Foundation, is establishing the International Sustainability Standards Board that will bring together and set the globally ...

Not all net zero targets created equal: Maple-Brown Abbott

RACHEL ALEMBAKIS  |  THURSDAY, 25 NOV 2021  |  NEWS
... as the Methane Pledge and the announcement of International Sustainability Standards Board (ISSB), which will develop the IFRS Sustainability Disclosure Standards as important outcomes. Decarbonisation activities in listed infrastructures is part of ...

Inconsistent data a challenge to ESG uptake: BNP Paribas Securities Services

RACHEL ALEMBAKIS  |  THURSDAY, 25 NOV 2021  |  NEWS
... structure for disclosure, with more jurisdictions adopting TCFD. Further, the International Financial Reporting Standards (IFRS) Foundation announced at COP26 the creation of the International Sustainability Standards Board (ISSB), which will develop ...

Biodiversity loss a material financial risk: ACSI

RACHEL ALEMBAKIS  |  TUESDAY, 23 NOV 2021  |  NEWS
... for climate, they are expected to progress rapidly. Davidson pointed to the International Financial Reporting Standards (IFRS) Foundation announcement at COP26 of the creation of the international Sustainability Standards Board (ISSB), which will develop ...

COP26 week one: what Australians need to know

RACHEL ALEMBAKIS  |  THURSDAY, 4 NOV 2021  |  NEWS
... EU as part of its range of green recovery measures." One financial sustainability standard to rule them all? Finally, the IFRS Foundation announced a new International Sustainability Standards Board (ISSB) will develop a comprehensive set of sustainability ...

IFRS announces plan for comprehensive sustainability standards

RACHEL ALEMBAKIS  |  THURSDAY, 4 NOV 2021  |  NEWS
... would be a critical step to harmonising a fragmented reporting landscape. The International Financial Reporting Standards (IFRS) Foundation has announced that the ISSB will develop the IFRS Sustainability Disclosure Standards, which will include "disclosure ...