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Investor concerns at inadequate climate accounting prompt IASB explainer
31 July 2024"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.
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Comment: The Cold War over non-financial disclosures
06 July 2021The 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.
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Norges Bank endorses EU public reporting reforms
23 July 2018The investment manager of the world’s largest sovereign wealth fund has welcomed proposals to increasingly consider environmental, social and governance (ESG) factors in the European public reporting framework.