This author has yet to write their bio.Meanwhile lets just say that we are proud Husam Shareef contributed a whooping 187 entries.
The Global Reporting Initiative (GRI) and the Taskforce on Nature-related Financial Disclosures (TNFD) have published a guidance document and a mapping table that provide an overview of where the TNFD recommendations and GRI standards are aligned.
The International Accounting Standards Board (IASB) has published an exposure draft IASB/ED/2024/5 ‘Amendments to IFRS 19 ‘Subsidiaries without Public Accountability: Disclosures”. Comments are requested by 27 November 2024.
EFRAG has added new non-authoritative technical explanations to its compilation of explanations that are intended to assist stakeholders in the implementation of the European Sustainability Reporting Standards (ESRSs).
EFRAG has added new non-authoritative technical explanations to its compilation of explanations that are intended to assist stakeholders in the implementation of the European Sustainability Reporting Standards (ESRS).
The International Sustainability Standards Board (ISSB) has published its second podcast in a series titled ‘ISSB Implementation Insights’. The podcast shares insights from the June 2024 meeting of the Transition Implementation Group on IFRS S1 and IFRS S2 (TIG).
The International Accounting Standards Board (IASB) has published an exposure draft IASB/ED/2024/4 ‘Translation to a Hyperinflationary Presentation Currency (Proposed amendments to IAS 21)’. Comments are requested by 22 November 2024.
The IASB has released a twenty-minute webcast offering an overview of the new accounting standard and its benefits for eligible subsidiaries as well as practical insights into its implementation.
The International Accounting Standards Board (IASB) has published ‘Annual Improvements to IFRS Accounting Standards — Volume 11’. It contains amendments to five standards as result of the IASB’s annual improvements project. The amendments are effective for annual reporting periods beginning on or after 1 January 2026.
The Global Reporting Initiative (GRI) has updated its analysis tool on the UN Sustainable Development Goals (SDGs) and underlying targets.
The Global Reporting Initiative (GRI) has published a document with frequently answered questions on sustainability reporting in the EU.