ISSB Archives - Positivéco https://positiveco.fr/en/actualites/tag/issb-en/ Révélez votre valeur sociétale et pérennisez la croissance à long terme de votre entreprise. Mon, 29 Jan 2024 19:09:30 +0000 en-GB hourly 1 https://wordpress.org/?v=6.9.4 New European ESG reporting standards (ESRS) and comparison with IFRS sustainability standards https://positiveco.fr/en/actualites/new-european-sustainability-reporting-standards-esrs-and-comparison-with-ifrs/ https://positiveco.fr/en/actualites/new-european-sustainability-reporting-standards-esrs-and-comparison-with-ifrs/#respond Wed, 24 Jan 2024 18:00:26 +0000 https://positiveco.fr/?p=3992 Companies subject to the NFRD must implement the CSRD as of 2025 for the fiscal year 2024. Companies covered by the CSRD are required to comply with the new European sustainability reporting standards developed for the occasion. [...]

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]]> https://positiveco.fr/en/actualites/new-european-sustainability-reporting-standards-esrs-and-comparison-with-ifrs/feed/ 0 Leaders who dare – Emmanuel Faber https://positiveco.fr/en/actualites/leaders-who-dare-emmanuel-faber/ https://positiveco.fr/en/actualites/leaders-who-dare-emmanuel-faber/#respond Thu, 22 Jun 2023 08:00:41 +0000 https://positiveco.fr/?p=4709 In this new series, Positivéco puts the spotlight on the influencers to follow. To tackle the monumental Emmanuel Faber, we read his book Ouvrir une voie (‘Paving a Way’), published by Editions Paulsen (in French).   Emmanuel Faber testifies about the difficulty of reconciling social and economic [...]

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]]> https://positiveco.fr/en/actualites/leaders-who-dare-emmanuel-faber/feed/ 0 Financial communication: accelerating the integration of the new IFRS standards https://positiveco.fr/en/actualites/financial-communication-accelerating-the-integration-of-the-new-ifrs-standards/ https://positiveco.fr/en/actualites/financial-communication-accelerating-the-integration-of-the-new-ifrs-standards/#respond Wed, 29 Mar 2023 06:00:06 +0000 https://positiveco.fr/?p=3888 Mandatory in 146 jurisdictions, these new IFRS standards will accelerate the integration of the non-financial dimension in the financial communication of companies. The Board introduced the permission to rely on the Global Reporting Initiative Standards (GRI) and European Sustainability Reporting Standards (ESRS).  On 16th February, the ISSB [...]

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]]> https://positiveco.fr/en/actualites/financial-communication-accelerating-the-integration-of-the-new-ifrs-standards/feed/ 0 United States: SEC Announcements on Climate Transparency https://positiveco.fr/en/actualites/sec-announcements-on-climate-transparency/ https://positiveco.fr/en/actualites/sec-announcements-on-climate-transparency/#respond Wed, 22 Mar 2023 07:00:48 +0000 https://positiveco.fr/?p=3831 In March 2022, the organization put out for consultation a document proposing a climate reporting framework for listed companies. If adopted, this proposal would require detailed reporting by U.S. listed companies covering 3 categories of climate reporting. A new chapter in financial regulation opens [...]

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