Standards

At the end of a big year for sustainability reporting standards, RI looks ahead to likely developments for the next 12 months.

The latest ESG movers and shakers: Invesco promotes Asseffar to EMEA sustainable and impact distribution head; ShareAction’s Uhlenbruch leaves director of financial sector standards role.

In response to feedback, initiative has reviewed requirements to report on supply chain impacts and state of biodiversity 'to ease the reporting challenge'.

Outgoing CEO of Australia's long-standing investment industry sustainability association talks to RI about regulation, enforcement action and ESG product labels.

The latest developments in sustainable finance: GRI consults on climate change and energy standards; French AMF finds poor alignment on taxonomy climate change adaptation objective.

Government calls for feedback on strategy, which also covers regulation and disclosure, greenwashing and transition plans.

The Big Four accounting firms have flagged timing and lack of resources as potential barriers to high-quality reporting.

Respondents also flag issues on materiality definitions, requesting further clarity and guidance.

The Australian Accounting Standards Board has proposed three reporting standards based on the ISSB’s two sustainability disclosure standards.

ISSB chair pens concerns about 'illusions' around what double materiality can deliver, adding that a push for only this approach is 'incompatible with the urgency of the transition'.