Deep Dive on IFRS Climate Related Sustainable Disclosure Standards
IFRS Climate Related Sustainable Disclosure Standards
global
IFRS Climate Related Sustainable Disclosure Standards
IFRS General Requirements for Disclosure of Sustainability-related Financial Information
The International Energy Agency (IEA) releases the emerging market clean energy report, aiming to provide emerging markets with measures to develop clean energy
The International Capital Market Association (ICMA) has released a Sustainability Linked Bond (SLB) report, providing development recommendations for the SLB market, especially high-yield SLBs
The International Public Sector Accounting Standards Board (IPSASB) plans to establish climate disclosure standards for public sector to better address the climate crisis and sustainable challenges
ISSB Working Group The World Economic Forum (WEF) plans to establish ISSB working group to collaborate with the International Sustainability
This article summarizes the development of climate disclosure policy by taking global, European Union, United States, and China as examples
Climate Impact Measurement Framework GenZero, an international asset management company, has released a climate impact measurement framework aimed at measuring
The Institutional Investors Group on Climate Change (IIGCC) and the Transition Pathway Initiative Global Climate Transition Centre (TPI) have released net zero standards for banks to help it achieve climate goals and assist investors in measuring net zero transition
The research institution CDP has released a third-party verification report on carbon emissions, aiming to provide enterprises with a verification process for environmental data and increase their credibility in information disclosure
The Asia Investor Group on Climate Change (AIGCC) and Client Earth jointly released a report to help financial market participants understand what is greenwashing and avoid it
Global asset management companies Mirova and Robeco are collaborating with multiple financial institutions to establish a Scope 4 database to measure the carbon reduction performance of investment targets and improve the standardization of information disclosure