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New report on non-financial materiality

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Investor groups call on companies to reflect climate-related risks in financial reporting.
21 Sep 2020
Investor groups from around the world, representing over $103 trillion in assets under management, have published an open letter calling on companies to ensure that their financial reports and accounts reflect the recent opinion from the International Accounting Standards Board (IASB) and are prepared using assumptions consistent with the Paris Agreement on climate change.
IFAC calls for IASB sister board for setting global sustainability standards
11 Sep 2020
The International Federation of Accountants (IFAC) has released 'Enhancing Corporate Reporting: The Way Forward' calling for the creation of a new sustainability standards board that would exist alongside the IASB under the IFRS Foundation.
HM Treasury publishes 2020/2021 sustainability reporting guidance for public sector annual reports
24 Aug 2020
HM Treasury has published guidance to assist those in the public sector in meeting sustainability reporting requirements for 2020/2021.
Consultation paper on a new ESG disclosure standard
20 Aug 2020
The CFA Institute, a global association of investment professionals, is developing a voluntary, global industry standard to provide greater product transparency and comparability for investors by enabling asset managers to clearly communicate the ESG-related features of their investment products.
Recent sustainability and integrated reporting developments
23 Jul 2020
A summary of recent developments at SASB/GRI, GRI, Carrots & Sticks, CAQ, IIF, the Good Governance Academy, IFAC/IIRC/AICPA/CIMA, IAASB, ASCG, and SSE.
European Lab seeks members for its task force on possible EU non-financial reporting standards
18 Jul 2020
The European Financial Reporting Advisory Group (EFRAG) has published a call for candidates for members of a new project task force on preparatory work for the elaboration of possible EU non-financial reporting standards.
ESMA, EBA reiterate that IFRSs do not hamper sustainable investment behaviour
17 Jul 2020
In April 2020, the European Commission (EC) published a consultation on a renewed sustainable finance strategy and in that context tried to reopen the debate on whether IFRS rules hinder sustainable investment behaviour despite contrary findings from the Fitness Check on the EU framework for public reporting by companies in 2018, corresponding analyses by the European Securities and Markets Authority (ESMA) and the European Financial Reporting Advisory Group (EFRAG) following the Fitness Check, and the European Banking Authority (EBA) report on undue short-term pressure from the financial sector on corporations.
The Climate Financial Risk Forum publishes its guide to help the financial industry address climate-related financial risks
08 Jul 2020
The Climate Financial Risk Forum (CFRF, jointly established in March 2019 by the Prudential Regulation Authority (PRA) and the Financial Conduct Authority (FCA)) has published an industry guide addressing climate-related financial risks.
Position paper calling for a global standard-setter for non-financial reporting
07 Jul 2020
The Eumedion Foundation based in the Netherlands has published a position paper 'Towards a global, investor focused standard setter for corporate non-financial reporting' calling on the IFRS Foundation to establish such a standard-setter.
EFRAG to undertake preparatory work for possible EU non-financial reporting standards
03 Jul 2020
In February 2020, the European Commission (EC) launched an initiative to review the European Non-Financial Reporting Directive (NFRD). One of the aspects of the review looks at whether to mandate the use of a common set of non-financial reporting standards and whether these should be especially developed European standards. The EC has now sent two letters to the European Financial Reporting Advisory Group (EFRAG) asking it to undertake preparatory work for the possible elaboration of such standards.

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