There are six general requirements included in the TNFD Recommendations. These are in addition to the provisions laid out in the ISSB’s standards, IFRS-S1 and IFRS-S2. The requirements are: The application of materiality The scope of disclosure The location of nature-related issues Integration...
On 26 June, the International Sustainability Standards Board (ISSB) issued the first two IFRS Sustainability Disclosure Standards, IFRS S1General Requirements for Disclosure of Sustainability-related Financial Informationand IFRS S2Climate-related Disclosures. On 10 July, the Financial Stability Bo...
Over recent years, researchers have contributed empirically and conceptually to environmental social and governance (ESG) disclosure research. This study aims to review and conduct a performance analysis with scientific mapping of significant contributors to ESG disclosure research. This review is a domain...
全球 在世界各地,有數十個司法管轄區在不同階段擬定提案,規定公司必須根據 ISSB IFRS S1 和 S2 的揭露規則揭露範圍 1、2 和 3 的排放。例子包括加拿大、澳洲、新加坡和香港等國家/地區。 因此,儘管目前在某些地區仍然是自願報告範圍 3 排放的,但有遠見的公司應該明智地考慮範圍 3 指標,並採取方法來減少整個價...
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We provide descriptive evidence on enforcement actions (i.e., regulatory enquiries and their outcomes) following the adoption of International Financial Reporting Standards (IFRS) in New Zealand. The most common enquiries made by the Securities Commission of New Zealand post鈥怚FRS adoption period (...
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The functional activity is revealed by a flow of physiologically relevant inorganic ions, such as Na+, K+ and Cl−, across the BLM either from cyclic voltammetry (current-voltage curves in biophysical jargon) or chronoamperometry measurements (current-time curves) [3]. A major drawback of ...
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