IASB

CDSB welcomes call from global investor groups to reflect climate-related risks in financial reporting

Anonymous — Thu, 17 Sep 2020 11:01:11 +0000

17 Sep 2020

CDSB welcomes letter by investors calling for climate-related risks to be considered a material factor.

The confusing reporting landscape is about to make a lot more sense

Michael Zimonyi — Wed, 07 Nov 2018 07:20:02 +0000

07 Nov 2018

The explosion of reporting practices is a natural reaction to the desire for things to change – for companies to be accountable for their impacts on the economy, society and the environment and for value to be created for all stakeholders.

New paper outlines use of financial accounting standards to deliver on the TCFD recommendations

Anonymous — Thu, 08 Mar 2018 10:34:05 +0000

12 Mar 2018

Challenges in determining materiality of climate disclosures

Anonymous — Tue, 09 Jan 2018 09:38:26 +0000

09 Jan 2018

CDSB's new discussion paper looks at the application of materiality to climate-related financial disclosures, highlighting the main challenges and potential strategies for materiality determination