Forbes contributors publish independent expert analyses and insights. Mary Foley covers ESG & sustainability regulation. Just about one year ago, I wrote in these pages that the sustainability ...

THIS article will give an overview of S1 and guidance in preparing for adoption of International Financial Reporting Standards (IFRS) S1. Finance and Economic Development minister Professor Mthuli ...

Forbes contributors publish independent expert analyses and insights. Mary Foley covers ESG & sustainability regulation. Meanwhile, as these naysayers were bickering about the details of each ...

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The ISSB’s first two standards are IFRS (International Financial Reporting Standards) S1 General Requirements for Disclosure of Sustainability-related Financial Information, and IFRS S2 ...

The International Sustainability Standards Board (ISSB) published the first IFRS Sustainability Disclosure Standards (IFRS SDS) in June 2023. It is for individual jurisdictions to consider how and ...

This article was written by Kate Lee, Global Head of Regulatory Data Solutions and Thomas Labbe, Regulatory Data Product Manager at Bloomberg. Since the introduction of IFRS 9 in January 2018, ...

The ‘climate-first’ reporting relief: As the name suggests, it allows organisations to disclose only climate-related risks and opportunities in the first annual reporting period of applying IFRS S1.