New sources of financing, part 3. IOSCO highlights problems in the disclosures of climate-related transition plans.
New sources of financing, part 2. IOSCO publishes 21 Good Practices for the Voluntary Carbon Markets.
New sources of financing, part 1. The international association of securities regulators concludes its review of both Compliance and Voluntary Carbon Markets. And the results are great references.
Jul 17, 20232 min readScope 3 emissions, GHGP, CDP, ISSB, Verra etc: challenges and opportunitiesScope 3 emissions perhaps represents the greatest challenge for companies. And degree of diligence. But what are scope 3 emissions? Scope...
Jun 27, 20231 min readNew era of sustainability-related disclosures in capital markets worldwideFor the first time, a common language for disclosing the effect of climate-related risks and opportunities on a company’s prospects....
May 29, 20231 min readISSB: public consultation to enhance the international applicability of the SASB Standards The International Sustainability Standards Board (ISSB) is seeking feedback on the Exposure Draft Methodology for Enhancing the...
Apr 24, 20231 min readFuture of the SASB Standards: What you need to know for disclosureAs we antecipated "IFRS / ISSB: New Climate and Sustainability Disclosure Rules Expected by June" there were a variety of ISSB issues on...
Apr 21, 20232 min readAudit and ESGIntersting article from the portal ESG Investor. About the audit function, also of ultimate relevance to ESG issues. Despite the constant...
Feb 13, 20232 min readIFRS / ISSB: New Climate and Sustainability Disclosure Rules Expected by JuneAnd effective January 2024. The International Sustainability Standards Board (ISSB) was officially launched in 2021 in Glasgow at COP26....
Dec 25, 20221 min readAuditing: the battle against greenwashingGlobal Reporting Initiative (GRI) about greenwashing: "We need the audit sector to deliver the extra mile." With the emergence of a new...
Jul 7, 20221 min readIFRS, ISSB, Accounting: Climate Exposure Draft is open for comment until 29 July 2022The International Sustainability Standards Board (ISSB) has published and welcomes broad stakeholder feedback on its Exposure Draft IFRS...