The U.S. Securities and Exchange Commission (SEC) adopted on 6 March 2024 some significant and highly anticipated climate-related disclosure requirements for public companies in their periodic disclosure reports and in registration statements for public offerings (Final Rules).
On 2 May 2024, the long-awaited and highly anticipated interoperability guidance has been jointly issued by the IFRS Foundation and European Financial Reporting Advisory Group (EFRAG).
Sustainability and ESG (Environmental, Social, and Governance) are now crucial matters that are high on the agenda within the business world.
Insights for organisations preparing to implement the International Sustainability Standards Board (ISSB)’s Standards.
Ivri Verbin, co-chair of Grant Thornton's Global Sustainability Solutions Committee, reflects on what made the 28th United Nations Climate Conference (COP28) different this year.
The International Sustainability Standards Board (ISSB) has published amendments to the SASB Standards which aim to strengthen their international applicability. The amendments are intended to help reporting entities apply the SASB Standards regardless of the jurisdiction they are in or the generally accepted accounting principles (GAAP) they report under. However, they are not intended to significantly alter the structure or intent of the SASB Standards.
The Transition Plan Taskforce published its final disclosure framework, which is designed -and based on- to be consistent with IFRS S2 'Climate-related disclosures'.
The TNFD have recommended disclosures and related guidance build on the work of the TCFD and other reporting standards and frameworks, but with a focus on an entity’s impact on ecosystems and biodiversity.
Grant Thornton has responded to the International Sustainability Standards Board's (ISSB) 2023 Information Request - Consultation on Agenda Priorities by submitting a response.
On 26 June 2023 the International Sustainability Standards Board (ISSB) released its first two International Sustainability Disclosure Standards (IFRS SDS or the Standards) that become effective for periods beginning on or after 1 January 2024. Get to know here what they are about and how they arose.
The Ministry of Economy, the Central Bank of the Argentine Republic, the National Securities Commission and the National Insurance Superintendence have formulated and approved the National Strategy for Sustainable Finance in order to promote the implementation of practices that integrate economic factors, social and environmental aspects in the commercial, financial and investment operations.
The International Sustainability Standards Board published the new IFRS S1 “General requirements for the disclosure of financial information related to sustainability” and IFRS S2 “Climate-related disclosures”. Find out what they are about here.
On May 9 and 10, the 11th edition of the CReCER Conference on Transparency and Accountability for Regional Economic Growth was held in São Paulo, Brazil. Grant Thornton was represented by Gabriel Righini, Audit Partner.
At its April meeting, the International Sustainability Standards Board (ISSB) decided to add to the transitional reliefs already proposed in relation to the adoption of its first two Sustainability Standards – IFRS S1 ‘General Requirements for Disclosure of Sustainability-related Financial Information’ and IFRS S2 ‘Climate-related Disclosures’.
Green House Gas (GHG) emissions are classified into categories being Scope 1, Scope 2 or Scope 3 emissions. And this is a way of grouping emissions between those created by the company and those created by its wider value chain. Learn how your company can become more sustainable.
Within the framework of the 50th anniversary of the Stockholm Conference, Alejandro Chiappe, Advisory lead partner, and Patricia Terraza, area manager, participated in the Sustainability 2100 event on January 19, 24 and 26.