Archive

Scrambled regs to give investors indigestion in 2025

Investors must digest a diet of disparate sustainable finance regulations in the year ahead. Michael Hurley reports

Canada publishes 'ISSB-aligned' standards, affords flexibility on timing of disclosures

A group of pension funds has welcomed publication by the Canadian Sustainability Standards Board (CSSB) of disclosure standards it says are aligned with international standards - but the CSSB drew criticism for giving flexibility on timing of disclosures.

China and India join 31-member network for ISSB adoption in emerging markets

China and India are among 31 jurisdictions to join a newly launched network to support adoption of International Sustainability Standards Board (ISSB) standards in emerging markets.

UK expert committee submits final ISSB adoption recommendation

Sustainability assurance: sailing a boat under construction

The cost of gaining assurance, data quality and the need for subjective judgments could limit the usefulness of sustainability assurance, Michael Hurley writes

ISSB to develop nature standard, board member says

A member of the International Sustainability Standards Board (ISSB) has said he expects a standard on nature to be developed in "due course".

IFRS unveils guide to materiality assessment for sustainability reports

COP29 finance day: Harmonisation initiatives the highlight of underwhelming day

Multi-jurisdiction taxonomies and a push for harmonised transition plan rules stole the headlines, as finance proved a sticking point, Michael Hurley writes

Members network to push for 'global norms' on transition plans after TPT disbands

A membership network is set for launch that will "support the development of global norms for transition plans", the Transition Plan Taskforce (TPT) revealed in a report marking the end of the taskforce.

World-first disclosure standards for public sector climate reporting unveiled

World-first disclosure standards for public sector climate-related disclosures have been unveiled, which it is hoped could vastly improve data available to institutional investors in government debt.