However, it is important for companies to be familiar with such trends in disclosure given the U.S. Securities and Exchange Commission (SEC) focus on ESG and sustainability. IFRS S1 General ...

In another major setback for advocates, New York's proposed climate-related risk reporting law failed to make it out of ...

SUSTAINABILITY disclosures have finally begun to align globally after a long, winding journey spanning three decades. What ...

As global markets demand greater sustainability, companies are facing pressure and opportunity to integrate environmental, ...

This lack of standardization has led to variations in ESG scores for the same firm across rating providers. But standardization frameworks like IFRS Sustainability Disclosure Standards are working ...

The International Sustainability Standards Board (ISSB) has released new educational guidance to help companies understand ...

Disclosures aligns the disclosure requirements with IFRS 9 for financial instruments with ESG-linked features. – IFRS 9: ...

Climate change poses challenges and opportunities for Vietnamese businesses, as global markets increasingly prioritise ...

BRSR isn’t just a format – It’s the future of corporate trust’ Let’s be honest—when most professionals first glance at the ...

2024 was a pivotal year for ESG developments. On one hand ... International Financial Reporting Standards for Sustainability (IFRS) across several countries. These advancements signify a robust ...

The IFRS Foundation notes that the transition to ... Nevertheless, the adoption of mandatory ESG disclosures, prepared in accordance with the ISSB Standards, would require significant changes ...