Environment, Land & Resources

Tag Archives: SASB

SASB and IIRC Announce Their Intention to Merge

The Sustainability Accounting Standards Board and the International Integrated Reporting Council merger aims to streamline ESG reporting to improve data for investors. By Paul A. Davies and Michael D. Green On 25 November 2020, the Sustainability Accounting Standards Board (SASB) and the International Integrated Reporting Council (IIRC) announced that they are merging into a unified … Continue Reading

Financial Reporting Council’s Climate Thematic Report Encourages Better Practices in Climate-Change Reporting

The FRC prompts boards, companies, and auditors to improve responses to climate change challenges through improved governance structure and narrative reporting. By Paul A. Davies and Michael D. Green On 10 November 2020, the Financial Reporting Council (FRC) published its findings (the Report) on its thematic review undertaken in 2020, concerning climate-related considerations that various … Continue Reading
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