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International update: April 2022

Online Published Date : 17 May 2022 | Appeared in issue: 25.03 - 17 May 2022

The past month has seen a number of developments for the recently established International Sustainability Standards Board (ISSB), including the release of its first two draft standards, the announcement of a collaboration agreement with the Global..

Well-connected standards

Online Published Date : 17 May 2022 | Appeared in issue: 25.03 - 17 May 2022

When the Trustees of the IFRS Foundation first proposed creating a new board to develop sustainability reporting standards, they highlighted the importance of “connectivity” between the two “sister” boards. There has been wide agreement that such..

Editorial

Online Published Date : 17 May 2022 | Appeared in issue: 25.03 - 17 May 2022

The US Securities and Exchange Commission (SEC) has recently put out a consultation document, which paves the way for introducing far-reaching, mandatory disclosures on climate-related risks, including details of emissions of greenhouse gases. The..