A series of guidance and reliefs to support those applying the requirement within its Climate-related Disclosures Standard (S2) to disclose Scope 3 GHG emissions when material for a company have been set out by The International Sustainability Standards Board (ISSB). Designed to help companies embed and improve their processes for measurement and disclosure of Scope
The International Integrated Reporting Council (IIRC) and the Sustainability Accounting Standards Board (SASB) yesterday announced their intention to merge into a unified organization, the Value Reporting Foundation, providing investors and corporates with a comprehensive corporate reporting framework across the full range of enterprise value drivers and standards to drive global sustainability performance. In an era
The world’s leading financial and non-financial corporate reporting frameworks have the same common foundations, based on the key objectives of transparency and accountability, according to a position paper published by the framework providers. The position paper sets out the seven key principles report preparers should follow for achieving such transparency and accountability. Participants of the Corporate
Is financial information the most relevant information to stakeholders? Certainty not always. Companies and other organizations disclose information to a wide range of stakeholders and, for many of them, non-financial information is of more interest than financial information. Transparency is a global trend in society. Customers and the public are generally concerned about the behavior
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