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The legal concept of equivalence could help to achieve greater global comparability in sustainability disclosures and reduce fragmented requirements, says Deloitte’s Veronica Poole.
The latest developments in sustainable finance: Pimco latest asset manager to leave CA100+; Barclays flags greenwashing as legal risk.
Market participants asked whether additional transition reliefs should be introduced as phased-in implementation with some exemptions is proposed.
Industry flags interoperability concerns over decision to omit 'sustainability' from IFRS S1 standard.
RI is tracking the jurisdictions adopting the ISSB standards, implementation deadlines and assurance requirements.
RI is tracking the jurisdictions adopting the ISSB standards, implementation deadlines and assurance requirements.
The latest developments in sustainable finance: Nigeria launches consultation on ISSB standards; BoA removes explicit mentions of bans on financing coal and Arctic drilling.
Canadian Sustainability Standards Board close to approving draft standards based on the ISSB.
At the end of a big year for sustainability reporting standards, RI looks ahead to likely developments for the next 12 months.
In an interview with RI, Emmanuel Faber dismisses the idea that differences in adoption undermine the global baseline and gives his definition of interoperability.