
Stephen Bouvier
Contributor at Investment & Pensions Europe
• Money • Climate • Corruption • Alt data • Give peace a chance.
Articles
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1 month ago |
ipe.com | Stephen Bouvier
The International Sustainability Standards Board (ISSB) yesterday issued amendments to its IFRS S2 Climate-related Disclosures rule book. The changes address three key areas of concern raised by stakeholders – including a lack of clarity surrounding Scope 3 emissions.
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1 month ago |
ipe.com | Stephen Bouvier
The International Accounting Standards Board (IASB) faces the challenge of navigating complex joint projects with the International Sustainability Standards Board (ISSB) as it embarks on a public consultation on its future workplan. Additionally, the IASB must also manage resource constraints and address ongoing concerns about post-implementation reviews (PIRs).
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2 months ago |
ipe.com | Stephen Bouvier
Staff at the International Sustainability Standards Board (ISSB) have presented additional research showing evidence that investors have a significant and growing interest in improved disclosures on human capital issues. The update, presented to the board’s February meeting round, builds on earlier staff findings aired in December 2024.
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Mar 7, 2025 |
ipe.com | Stephen Bouvier
The Task Force on Nature-related Financial Disclosures (TNFD) framework and other reporting frameworks could significantly shape the International Sustainability Standards Board’s (ISSB) approach to future rulemaking on biodiversity, ecosystems, and ecosystem services (BEES).
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Mar 3, 2025 |
ipe.com | Stephen Bouvier
The International Accounting Standards Board (IASB) has received broadly supportive feedback in response to its proposal to develop illustrative examples to improve reporting of so-called climate-related and other uncertainties in the financial statements.
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