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Investors Need Sustainable Development Thinking

Chris Hall

Seemingly at odds with the 2021 update of the Integrated Reporting Framework , the ‘integrated thinking principles’ are explicit about: a purpose aligned with the needs of society; and governance oversight of value creation for the organisation and key stakeholders. I think we need ‘sustainable development thinking’.

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This Week’s People Moves: IASB’s Lloyd Takes ISSB Vice-Chair Role

Chris Hall

Janine Guillot , CEO of the Value Reporting Foundation (VRF), has been appointed as a Special Advisor to the ISSB Chair, effective 1 February 2022. The Trustees appointed Emmanuel Faber as Chair of the ISSB in December and will interview candidates for remaining ISSB members in early February 2022.

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What CFOs Need to Know About Future ESG Reporting Standards

Chris Hall

However, this indicative timeline was based on the assumption that the new ‘Climate Rule’ would be finalised by then, which given the SEC recently missed two self-imposed deadlines of mid-October 2022, and end of March 2023, means this may be unlikely.