ISSB Takes Reins on Transition Reporting

Chair Emmanuel Faber reflects on two years of rapid standard-setting progress at this year’s IFRS conference, as NBIM chief compliance officer warns against “regulatory soup”. 

The IFRS Foundation’s International Sustainability Standards Board (ISSB) will continue to push for cohesion across the sustainability reporting space, as it extends its reach to transition plan disclosures and deepens partnerships with other standard-setting bodies.  “It’s critical that there is one way of doing [transition plans] disclosure and not 20…

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Room Remains for Voluntary Reporting, says CDP

New platform consolidates existing questionnaires to streamline companies’ reporting efforts. 

Although governments around the world are increasingly mandating sustainability reporting requirements, there is still a place for voluntary disclosure frameworks, according to Sue Armstrong Brown, Director of Thought Leadership and Impact at global non-profit disclosure platform CDP.  “CDP prepared the market for the advent of mandatory disclosure,” she told ESG…

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Sunnier Outlook for California Climate Reporting

Further pushback is expected, but experts say the global climate transition makes disclosure rules inevitable.  

Initial details of California’s May budget have given the industry reassurance that the state’s landmark climate disclosure laws are set to receive the necessary funding to support their slated 2026 implementation date.   Unveiled in January, the original budget proposal for 2024-25 had left out the funding required to implement the…

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