World Accounting Report

The US Securities and Exchange Council (SEC) has recently published comprehensive proposals for mandatory disclosures about climate risks and emissions of greenhouse gases, yet the publication did not receive unanimous support as one of the four..

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..

SEC proposes disclosures on climate change

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..

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..

Update on European sustainability standards