The ISSB has issued its inaugural sustainability standards. With a promise to simplify the ESG reporting landscape while integrating sustainability and financial reporting, ESRS S1 and ESRS S2 will have a big impact on businesses. Learn more about the st
mandatory technical disclosure requirements, whilst not identical, are mostly similar in substance with similar objectives. Other aspects of disclosure, such as best practices on climate-related and ESG disclosure, have their unique differences.
The ISSB has also been working closely with jurisdictional standard setters to maximise interoperability between its standards and incoming mandatory reporting frameworks – e.g. the European Commission and EFRAG5 in the EU, and the SEC6 in the US. Connecting sustainability and financial reporting ...
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In addition as a consequence of the increased discount rates a non-current asset of € 0.6 billion has been accounted for to reflect the surplus in two pension funds in the UK. For information related to these plans, please refer to the "Notes to the IFRS Consolidated Fin...
How is the TNFD draft framework different from the TCFD? While there are similarities between the TNFD and the TCFD, there are also key differences that will require a change in approach. In particular, the TNFD draft framework asks companies to do the...