News and Publications

GRI publishes update to its biodiversity standard

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The Global Reporting Initiative (GRI) has published ‘GRI 101: Biodiversity 2024’ which replaces ‘GRI 304: Biodiversity 2016’. The revised standard is designed to help entities to disclose their most significant impacts on biodiversity and is effective from 1 January 2026.
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IPSASB publishes exposure drafts on natural resources

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As part of its broader natural resources project, the International Public Sector Accounting Standards Board (IPSASB) has released two exposure drafts on mineral resources.
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Webcast introducing the forthcoming IFRS 18

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The IASB has released a ten-minute webcast introducing the forthcoming IFRS 18 'Presentation and Disclosure in the Financial Statements' that is expected to be issued in April 2024 and will be effective for annual reporting periods beginning on or after 1 January 2027.
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GRI publishes sustainability standard for the mining sector

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The Global Reporting Initiative (GRI) has published a new sustainability standard titled 'GRI 14: Mining Sector 2024'. The new standard provides a consistent set of metrics to be used in reporting the impacts of mining entities.
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EFRAG publishes first set of technical explanations on ESRSs

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The European Financial Reporting Advisory Group (EFRAG) has published the first set of technical explanations to assist stakeholders in the implementation of the European Sustainability Reporting Standards (ESRSs).
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Malaysia consults on adoption of ISSB standards

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The Advisory Committee on Sustainability Reporting (ACSR), chaired by the Securities Commission Malaysia (SC), has published a consultation for the adoption of the ISSB’s standards as the basis for a sustainability reporting framework.
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GRI concludes series 2 of its SDGs podcasts with an episode on sustainability reporting

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The Global Reporting Initiative (GRI) has concluded series 2 of its 'The SDG Insider' podcast, which endeavours to bridge the gap between corporate reporting and the UN Sustainable Development Goals (SDGs). The final episode in the series is titled 'Navigating sustainability reporting in the age of regulatory revolution'.
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Stock exchanges in Southeast Asia establish sustainability ecosystem

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The Bursa Malaysia Berhad (Bursa Malaysia), the Indonesia Stock Exchange (IDX), the Stock Exchange of Thailand (SET) and the Singapore Exchange (SGX) have announced a collaboration to develop an 'ASEAN Interconnected Sustainability Ecosystem (ASEAN-ISE)'.
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Guide for the adoption or other use of ISSB standards

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The International Sustainability Standards Board (ISSB) has released a preview version of a guide that is intended to support jurisdictions on their journey to adopt the ISSB standards. At the same time, the ISSB has published a summary of ongoing and completed jurisdictional consultations.
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ISSB publishes webcast and educational material on industry-specific disclosures

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The International Sustainability Standards Board (ISSB) has released a 14-minute webcast on the importance of industry-specific disclosures to investors. At the same time, the ISSB has published educational material explaining how entities can refer to and consider the content in the SASB standards to meet the requirements in IFRS S1.
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