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Financial accounting of net-zero commitments? Not yet, IASB says
26 April 2024A decision on whether net-zero commitments should be recognised under IAS 37 lays bare an expectation gap between backward-looking financial accounting and forward-looking sustainability perspectives. Vincent Huck reports
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BlackRock backs creation of IFRS sustainability standards board
04 November 2020A proposal that would see the International Financial Reporting Standards (IFRS) Foundation establish a sustainability standards board and become a global sustainability standards-setter has received the backing of the world's largest asset manager.
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IASB clarifies climate expectations as Big Four face investor scrutiny
29 November 2019The International Accounting Standards Board (IASB) has clarified its expectations on disclosure of climate-related risks, as it emerged that a group of investors had pressured the Big Four accounting firms to focus more on climate.
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Major reporting standards launch streamlining project
09 November 2018Major reporting bodies have announced a project to align their frameworks, in an effort that could result into more comparable, robust and integrated data for sustainable investors.