IFRS

SGX RegCo to Incorporate IFRS Standards Into Mandatory Climate Reporting Rules

Posted on October 7, 2024

Posted in Air Quality and Climate Change, Environmental, Social, and Governance

Top view of the Singapore landmark financial business district with skyscraper. Fountain of Wealth at Suntec city in Singapore

Listed issuers will be subject to additional emissions disclosure requirements as the Singapore Exchange Regulation announces enhancements to its sustainability reporting regime.

By Paul A. Davies, Farhana Sharmeen, Michael D. Green, James Bee, and Kevin Mak

On 23 September 2024, the Singapore Exchange Regulation (SGX RegCo) announced that it will begin incorporating the IFRS Sustainability Disclosure Standards (IFRS Standards) issued by the International Sustainability Standards Board (ISSB) into its sustainability reporting regime.

The announcement comes after…

UK Announces Sustainability Disclosure Standards Based on the ISSB

Posted on August 4, 2023

Posted in Environmental, Social, and Governance

The UK standards will aim to increase the comparability and value of reported information for investors.

By Paul A. Davies, Michael D. Green, and James Bee

The UK government announced on 2 August 2023 that it will develop standards for company sustainability disclosures in the UK by July 2024, leveraging the work of the internationally recognised International Sustainability Standards Board (ISSB). The UK Sustainability Disclosure Standards (SDS) will set out disclosure requirements for companies in the UK in relation to their sustainability-related risks and opportunities, including those risks and opportunities arising from climate change.

ISSB Announces Working Group and Forum to Coordinate with Country-Specific ESG Reporting Standards

Posted on May 9, 2022

Posted in Environmental, Social, and Governance

The two new bodies are expected to help harmonise standards in different jurisdictions to meet investor demand for comparable ESG information.

By Paul A. Davies, Sarah Fortt, Nicola Higgs, Betty M. Huber, Michael D. Green, and James Bee

On 27 April 2022, the International Sustainability Standards Board (ISSB) announced the formation of two bodies that it hopes will assist in providing enhanced compatibility between the ISSB’s corporate sustainability reporting standards (ISSB Standards) and ongoing jurisdictional initiatives to develop ESG disclosure standards.

ISSB Publishes Long-Awaited Exposure Drafts of Global Sustainability Standards

Posted on April 1, 2022

Posted in Environmental, Social, and Governance

The standards are part of a global initiative to consolidate sustainability disclosures to help investors assess the value of companies.

By Paul A. Davies, Sarah Fortt, Nicola Higgs, Betty M. Huber, Michael D. Green, and James Bee

On 31 March 2022, the International Sustainability Standards Board (ISSB) released exposure drafts of the first two IFRS Sustainability Disclosure Standards (ISSB Standards) for public consultation. The ISSB indicated that its aim is for the complete set of ISSB Standards, once finalized, to provide a comprehensive global baseline of sustainability disclosures for investors in global capital markets to use when assessing the value of companies.

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