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…announcement, the sustainability NGO Ceres and the carbon software accounting firm Persefoni (to whom I’m an advisor) commissioned The SustainAbility Institute by ERM to do a survey of companies and investors on the costs they are…
…Board (ISSB), parallel and coordinated with the International Accounting Standards Board which sets standards for financial reporting for most of the world. The U.S. has its own version called U.S. Generally Accepted Accounting…
…climate change and ESG disclosure requirements, while the Financial Accounting Standards Board has issued guidance to staff on the incorporation of ESG matters, including climate change, into financial statements. The Federal Reserve…
…Financial Reporting Standards (IFRS) and U.S. Generally Accepted Accounting Principles (U.S. GAAP). For the former, I relied heavily on the work of Mr. David Pitt-Watson. For the latter, I did the same with respect to Ms. Samantha…
…by their own operations (Scope 1 and 2, in the argot of climate accounting), and their products and services (Scope 3). Most companies don’t recognize this liability because these emissions are priced at zero today, were priced at…
…I met Ms. Miller when she joined the board of the Sustainability Accounting Standards Board (SASB) when I was the Chairman and she served for seven years. (SASB is now called the Value Reporting Foundation [VFR] after its merger with…
…(R). (In her heart she knows she’s right.) At the other extreme is accounting Professor Carol Adams who takes umbrage at the very name of the ISSB. I will elaborate on both of their views, but first a bit of background for the reader…
…Standards Board that would sit alongside the International Accounting Standards Board. Just as the IASB had established International Financial Reporting Standards used by all major countries in the world (except the United…
…me draw your attention to its virtual gutting of the Public Company Accounting Oversight Board (PCAOB) which opened its doors in Washington, D.C. on January 6, 2003. I realize that most people haven’t heard of this seemingly obscure…
…make its presence felt. Nick Anderson, a member of the International Accounting Standards Board (IASB) published: “IFRS Standards and climate-related disclosures.” Anderson’s article “provides an overview intended to help investors…
…when it comes to climate change. The part I’m most familiar with is accounting and reporting. As I’ve written about before, the Trustees of the IFRS Foundation have proposed establishing a “Sustainability Standards Board” (SSB). They…
…In doing its work, the IBC/WEF collaborated with the Big Four Accounting firms (Deloitte, EY, KPMG, and PwC) and built on the work of organizations such as the Global Reporting Initiative (GRI) and the Sustainability Accounting…
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