The EFAA for SMEs is determined to assist SMPs play a key role in succeeding in the sustainable transition of the European economy. Consequently, the EFAA has made the following guidance available. Download the guide (pdf) This guide offers recommendations for SMPs to be better equipped in respond to the rapid emergence of sustainability reporting. The
The International Public Sector Accounting Standards Board (IPSASB) has taken the next step in advancing public sector sustainability reporting once resources required to begin guidance development have been secured. The aim is to build on strong stakeholder support. Reporting on climate change is one of the most fundamental issues in sustainability reporting, which also encompasses
The Council gave its final approval to the corporate sustainability reporting directive (CSRD). Companies will soon be required to publish detailed information on sustainability matters, thus, increasing a company’s accountability, prevent differing sustainability standards, and facilitate the switch to a sustainable economy. The new rules will make more businesses accountable for their impact on society and will
The Federal Council has adopted the implementing ordinance on climate disclosures for large Swiss companies which will come into force as of 1 January 2024. Openness and clarity from large companies’ activities on their climate impact is fundamental for markets to function well and for climate sustainability in the financial sector. As of today, Switzerland
Launch of a new service to help asset managers and other financial institutions comply with Task Force for Climate-Related Financial Disclosures (TCFD) requirements has been announced by the Intercontinental Exchange, Inc. (NYSE: ICE), a leading global provider of data, technology and market infrastructure. Many leading regulatory bodies throughout North America, Europe and Asia have adopted
96% of S&P 500® Companies and 81% of Russell 1000® Companies Published ESG Reports; SASB Became Most Used Reporting Standard The findings of Governance & Accountability Institute, a leading consulting firm on corporate sustainability and ESG, have announced their 2022 Sustainability Reporting in Focus research on companies in the S&P 500® Index and the Russell
The latest trends in the sustainability reporting practices of Ipieca member companies have been released in the company’s annual Ipieca sustainability reporting survey. These results give an insight into modern practices, developing trends, allow companies to learn from their peers, recognise widely used performance indicators, and improve industry communication around sustainability issues. The outcomes also cover
This year’s Reporting matters 2022 report depicts what corporate sustainability reporting has achieved over the past decade and the developments in reporting that can assist systems transformation — celebrating the ten years since its inception. For this special edition, Reporting matters 2022 pays close attention to what reporting has achieved over the past decade, but equally how
The Task Force on Climate-related Financial Disclosures (TCFD) has published its 2022 Status Report – five years since the Task Force published its final recommendations – assessing developments and progress during that time. Reports of over 1,400 companies from eight industries and five regions were assessed, to better understand current climate-related financial disclosure practices and
Both the International Auditing and Assurance Standards Board (IAASB) and the International Ethics Standards Board for Accountants (IESBA) have been noted by the IOSCO for their endeavours regarding assurance of sustainability-related corporate reporting, as stakeholders are constantly looking for such assurance, whether on a voluntary basis or to meet regulatory requirements. The work from the
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