As we addressed here, the International Sustainability Standards Board has issued its first two exposure drafts, General Sustainability-related Disclosures (S1) and Climate-related Disclosures (S2), which were both open for comment until July 29, 2022. We’ve noted several times the vast number of comment letters – more than 1,400! – received on the two projects. CFA…
As we addressed here, the International Sustainability Standards Board has issued its first two exposure drafts, General Sustainability-related Disclosures and Climate-related Disclosures, which were both open for comment until July 29, 2022. As you’d expect, the more than 1,400 comment letters received on the two projects take every approach imaginable: some provide detailed point by…
As we addressed here, the International Sustainability Standards Board has issued its first two exposure drafts, General Sustainability-related Disclosures and Climate-related Disclosures, which were both open for comment until July 29, 2022. The first document contains the following: The Exposure Draft sets out proposed requirements for comparative information, sources of estimation and outcome uncertainty, and…
As we addressed here, the International Sustainability Standards Board has issued its first two exposure drafts, General Sustainability-related Disclosures and Climate-related Disclosures, which were both open for comment until July 29, 2022. The exposure draft on general disclosures sums up the overall approach as follows: The Exposure Draft sets out overall requirements with the objective…
As we addressed here, the International Sustainability Standards Board has issued its first two exposure drafts, General Sustainability-related Disclosures and Climate-related Disclosures, which were both open for comment until July 29, 2022. Here’s an extract from the general disclosure document: To identify sustainability-related risks and opportunities about which information could reasonably be expected to influence…
As we addressed here, the International Sustainability Standards Board has issued its first two exposure drafts, General Sustainability-related Disclosures and Climate-related Disclosures, both open for comment until July 29, 2022. Let’s continue where we left off last time, surveying some of the reaction to the proposals relating to disclosing “Scope 3” greenhouse gas emissions. This…
As we addressed here, the International Sustainability Standards Board has issued its first two exposure drafts, General Sustainability-related Disclosures and Climate-related Disclosures, both open for comment until July 29, 2022. To recap the background on a key aspect of the climate-related proposals, the most commonly cited standard for measuring greenhouse gas emissions is the GHG…
As we addressed here, the International Sustainability Standards Board has issued its first two exposure drafts, General Sustainability-related Disclosures and Climate-related Disclosures, which were both open for comment until July 29, 2022. If you doubted that this was big news, here’s a recent bulletin from politician Leslyn Lewis, a current contender for leader of Canada’s…
As a summer treat, it’s time now for another selection of recent tweets that made mention of IFRS in one form or another, presented here in their original form, typos and oddities and obscenities all intact (the last edition was here). In the past I’ve often pointed out examples of “IFRS” being used as an…
As we addressed here, the International Sustainability Standards Board issued its first two exposure drafts, General Sustainability-related Disclosures and Climate-related Disclosures, which were both open for comment until July 29, 2022. The draft on climate-related disclosures includes the following proposed requirements: An entity shall disclose information that enables users of general purpose financial reporting to…
