Sustainability governance plays a critical role in how an organisation approaches sustainability and could impact its ...

On June 26, the ISSB released its inaugural financial reporting standards, IFRS S1 general requirements for disclosure of sustainability-related financial information (IFRS S1) and IFRS S2 climate ...

The two ISSB Standards released on June 26, 2023 are: IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information (IFRS S1)—which sets out the overall ...

IFRS S1 and IFRS S2 (Standards), on 26 June 2023 with the aim of improving the disclosure and transparency of ESG information reported by companies. The Standards were published after feedback was ...

Even the terms of the debate have sparked confusion, with participants urging regulators and standard ... disclosure is warranted,” he said. The MSRB in December 2021 issued a request for ...

As global sustainability reporting standards converge, board directors face new challenges and opportunities in navigating ...

on Monday issued its first two standards. IFRS S1, General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2, Climate-related Disclosures have an effective date ...

The Basel Committee approved a disclosure framework for banks' exposure ... look to support market discipline and ensure sufficient information is available to evaluate risks.

The draft standard proposes disclosure requirements for public sector entities ... comparable sustainability information is important to meet the information needs of investors," said ISSB vice-chair ...

A non-disclosure agreement is a legal contract that protects confidential information by preventing ... You can learn more about the standards we follow in producing accurate, unbiased content ...