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Investor concerns at inadequate climate accounting prompt IASB explainer

"Strong demand" from investors who expressed concerns that climate-related information was not sufficiently captured in financial statements has prompted the International Accounting Standards Board (IASB) to publish examples to clarify its expectations.

IASB 'net zero' opinion could change accounting practices, argues think-tank

A proponent of a 'new net zero accounting standard' is confident the International Accounting Standards Board (IASB) will adopt it this month.

Net zero targets can oblige progress reporting in financial accounts, says IASB committee

Setting net zero commitments can oblige companies to report their performance against climate targets under existing financial accounting standards, according to the International Accounting Standards Board (IASB) interpretations committee.

Comment: The Cold War over non-financial disclosures

The fragmented landscape of non-financial disclosures is consolidating, and it is geopolitical considerations that are driving the emergence of winners, and the downfall of the rest. Vincent Huck surveys the battlefield and predicts who will emerge victorious.

SEC Commissioner slams IFRS sustainability standards proposal

A US Securities and Exchange (SEC) Commissioner has urged the International Financial Reporting Standards (IFRS)...

'Double materiality' splits market in IFRS sustainability standards consultation

IASB clarifies climate expectations as Big Four face investor scrutiny

The 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.

IIRC prepares 'global momentum' phase of integrated reporting

The International Integrated Reporting Council (IIRC) has heralded a series of ‘breakthrough moments’ for integrated reporting, as it prepares to enter its ‘global momentum’ phase next month.