News and Publications

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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IASB proposes new standard on general presentation and disclosures in financial statements

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The International Accounting Standards Board (IASB) has published the exposure draft of a new standard 'General Presentation and Disclosures' that is intended to replace IAS 1 'Presentation of Financial Statements'. Comments are requested by 30 June 2020.
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IFRS Foundation issues guide on accounting policies

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The IFRS Foundation has issued, ‘Guide to Selecting and Applying Accounting Policies — IAS 8’.
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IASB releases podcast on IFRS 17

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The IASB has released a podcast featuring IASB members Darrel Scott and Nick Anderson as well as technical staff member Roberta Ravelli as they discuss the developments at the November 2019 Board meeting related to the amendment IFRS 17 'Insurance Contracts'.
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