Guest Blog

Change at a pace

By Leigh Roberts CA(SA) Things are moving quickly in international corporate reporting … and there’s more change afoot. On 31 March 2022, the International Sustainability Standards Board (ISSB) released its first two IFRS Sustainability Disclosure […]

Guest Blog

A basis for the new ISSB standards

The IFRS Foundation’s Technical Readiness Working Group (TRWG) released three documents of import on 3 November 2021. The General Requirements for Disclosure of Sustainability-related Financial Information Prototype, Climate-related Disclosures Prototype and its Supplement: Technical Protocols. […]

Guest Blog

The VRF ….The great Houdini act

By Leigh Roberts The Value Reporting Foundation (VRF) was formed in July 2021 through the merger of the International Integrated Reporting Council (IIRC) and the Sustainability Accounting Standards Board (SASB). On 3 November 2021 it […]