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International Sustainability Standards Board
The International Sustainability Standards Board (ISSB) is a standard-setting body established in 2021-2022 under the IFRS Foundation, whose mandate is the creation and development of sustainability-related financial reporting standards to meet investors' needs for sustainability reporting. Background In principle, sustainability-related disclosures have always been at least potentially part of financial reporting, given financial risks associated with sustainability matters. In practice, however, they have not always been a priority of the accounting and financial reporting community. With growing awareness of sustainability challenges and especially climate change, the need for a specific framework for sustainability-related disclosures has been increasingly recognized both among environmentalists and within the financial industry. CDSB, IIRC, SASB, VRF The Climate Disclosure Standards Board (CDSB) was formed in 2007 in London as part of the Carbon Disclosure Project that ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Emmanuel Faber2014
Immanuel ( he, עִמָּנוּאֵל, 'Īmmānū'ēl, meaning, "God is with us"; also romanized: , ; and or in Koine Greek of the New Testament) is a Hebrew name that appears in the Book of Isaiah (7:14) as a sign that God will protect the House of David. The Gospel of Matthew ( Matthew 1:22 –23) interprets this as a prophecy of the birth of the Messiah and the fulfillment of Scripture in the person of Jesus. ''Immanuel'' "God ( El) with us" is one of the "symbolic names" used by Isaiah, alongside Shearjashub, Maher-shalal-hash-baz, or Pele-joez-el-gibbor-abi-ad-sar-shalom. It has no particular meaning in Jewish messianism. By contrast, the name based on its use in Isaiah 7:14 has come to be read as a prophecy of the Christ in Christian theology following Matthew 1:23, where ''Immanuel'' () is translated as (KJV: "God with us"). Isaiah 7–8 Summary The setting is the Syro-Ephraimite War, 735-734 BCE, which saw the Kingdom of Judah pitted against two northern neig ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Sustainability Accounting Standards Board
The Sustainability Accounting Standards Board (SASB) is a non-profit organization, founded in 2011 by Jean Rogers to develop sustainability accounting standards. Investors, lenders, insurance underwriters, and other providers of financial capital are increasingly attuned to the impact of environmental, social, and governance (ESG) factors on the financial performance of companies, driving the need for standardized reporting of ESG data. Just as the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) have established International Financial Reporting Standards and Generally Accepted Accounting Principles (GAAP), respectively, which are currently used in the financial statements, SASB's stated mission “is to establish industry-specific disclosure standards across ESG topics that facilitate communication between companies and investors about financially material, decision-useful information. Such information should be relevant, reliab ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Sustainability Organizations
A sustainability organization is (1) an organized group of people that aims to advance sustainability and/or (2) those actions of organizing something sustainably. Unlike many business organizations, sustainability organizations are not limited to implementing sustainability strategies which provide them with economic and cultural benefits attained through environmental responsibility. For sustainability organizations, sustainability can also be an end in itself without further justifications. Recently, the natural environment has become a key strategic issue in both the business and academic communities. Through "implementing sustainability strategies, firms can integrate long-run profitability with their efforts to protect the ecosystem, providing them with opportunities to achieve the traditional competitive advantages and cost leadership and market differentiation via environmental responsibility". Sustainability strategies have been persistently employed in a number of organ ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Sustainability Standards And Certification
Sustainability standards and certifications are voluntary guidelines used by producers, manufacturers, traders, retailers, and service providers to demonstrate their commitment to good environmental, social, ethical, and food safety practices. There are over 400 such standards across the world. The trend started in the late 1980s and 1990s with the introduction of Ecolabels and standards for organic food and other products. Most standards refer to the triple bottom line of environmental quality, social equity, and economic prosperity. A standard is normally developed by a broad range of stakeholders and experts in a particular sector and includes a set of practices or criteria for how a crop should be sustainably grown or a resource should be ethically harvested. This might cover, for instance, responsible fishing practices that do not endanger marine biodiversity or respect for human rights, and the payment of fair wages on a coffee or tea plantation. Normally sustainability st ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Task Force On Climate Related Financial Disclosures
The Task Force on Climate Related Financial Disclosures (TCFD) provides information to investors about what companies are doing to mitigate the risks of climate change, as well as be transparent about the way in which they are governed. It was established in December 2015 by the Group of 20 (G20) and the Financial Stability Board (FSB), and is chaired by Michael Bloomberg. It consists of governance, strategy, risk management, and metrics and targets. It will become mandatory for companies to report on these disclosures by 2025 in the UK, although some companies will have to report earlier. Origins from the Failure of the Paris Agreement The TCFD was formed as a response to the failings of the 2015 Paris Agreement. The Agreement established nationally determined contributions (NDCs), which demonstrated each nation's own commitment to tackle climate change. On the one hand, the UN and the Centre for Climate Change Economics and Policy hailed the Agreement as 'historic' for secur ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
International Financial Reporting Standards
International Financial Reporting Standards, commonly called IFRS, are accounting standards issued by the IFRS Foundation and the International Accounting Standards Board (IASB). They constitute a standardised way of describing the company's financial performance and position so that company financial statements are understandable and comparable across international boundaries. They are particularly relevant for companies with shares or securities listed on a public stock exchange. IFRS have replaced many different national accounting standards around the world but have not replaced the separate accounting standards in the United States where U.S. GAAP is applied. History The International Accounting Standards Committee (IASC) was established in June 1973 by accountancy bodies representing ten countries. It devised and published International Accounting Standards (IAS), interpretations and a conceptual framework. These were looked to by many national accounting standard-set ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Montreal
Montreal ( ; officially Montréal, ) is the List of the largest municipalities in Canada by population, second-most populous city in Canada and List of towns in Quebec, most populous city in the Provinces and territories of Canada, Canadian province of Quebec. Founded in 1642 as ''Fort Ville-Marie, Ville-Marie'', or "City of Mary", it is named after Mount Royal, the triple-peaked hill around which the early city of Ville-Marie is built. The city is centred on the Island of Montreal, which obtained its name from the same origin as the city, and a few much smaller peripheral islands, the largest of which is Île Bizard. The city is east of the national capital Ottawa, and southwest of the provincial capital, Quebec City. As of 2021, the city had a population of 1,762,949, and a Census Metropolitan Area#Census metropolitan areas, metropolitan population of 4,291,732, making it the List of the largest municipalities in Canada by population, second-largest city, and List of cen ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Frankfurt
Frankfurt, officially Frankfurt am Main (; Hessian: , "Frank ford on the Main"), is the most populous city in the German state of Hesse. Its 791,000 inhabitants as of 2022 make it the fifth-most populous city in Germany. Located on its namesake Main River, it forms a continuous conurbation with the neighboring city of Offenbach am Main and its urban area has a population of over 2.3 million. The city is the heart of the larger Rhine-Main metropolitan region, which has a population of more than 5.6 million and is Germany's second-largest metropolitan region after the Rhine-Ruhr region. Frankfurt's central business district, the Bankenviertel, lies about northwest of the geographic center of the EU at Gadheim, Lower Franconia. Like France and Franconia, the city is named after the Franks. Frankfurt is the largest city in the Rhine Franconian dialect area. Frankfurt was a city state, the Free City of Frankfurt, for nearly five centuries, and was one of the most import ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Emmanuel Faber
Emmanuel Faber (born 22 January 1964) is a French businessman. He was formerly the Chief Executive Officer of Danone, and the Chairman of the Board of directors. He was subsequently appointed Chair of the International Sustainability Standards Board. Biography Education and early career Emmanuel Faber passed his baccalaureat in Gap in the early 1980s. Upon graduation from HEC Paris in 1986, Faber began his career at Bain & Company. He then worked for Barings Bank, before joining Legris Industries in 1993 as Administrative and Financial Director. He became general manager in 1996. Career at Danone Faber joined Danone in 1997 as head of Finance, Strategies and Information Systems. In 2000, he became Chief Financial Officer of Danone and a member of the Executive Committee, appointed as member of the Board of Directors in 2002. In 2005, he was appointed as Vice President, Asia-Pacific region, in charge of operational activities. Following the encounter of Franck Riboud and Muham ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Glasgow
Glasgow ( ; sco, Glesca or ; gd, Glaschu ) is the most populous city in Scotland and the fourth-most populous city in the United Kingdom, as well as being the 27th largest city by population in Europe. In 2020, it had an estimated population of 635,640. Straddling the border between historic Lanarkshire and Renfrewshire, the city now forms the Glasgow City Council area, one of the 32 council areas of Scotland, and is governed by Glasgow City Council. It is situated on the River Clyde in the country's West Central Lowlands. Glasgow has the largest economy in Scotland and the third-highest GDP per capita of any city in the UK. Glasgow's major cultural institutions – the Burrell Collection, Kelvingrove Art Gallery and Museum, the Royal Conservatoire of Scotland, the Royal Scottish National Orchestra, Scottish Ballet and Scottish Opera – enjoy international reputations. The city was the European Capital of Culture in 1990 and is notable for its architecture, cult ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
COP26
The 2021 United Nations Climate Change Conference, more commonly referred to as COP26, was the 26th United Nations Climate Change conference, held at the SEC Centre in Glasgow, Scotland, United Kingdom, from 31 October to 13 November 2021. The president of the conference was UK cabinet minister Alok Sharma. Delayed for a year due to the COVID-19 pandemic, it was the 26th Conference of the Parties (COP) to the United Nations Framework Convention on Climate Change (UNFCCC), the third meeting of the parties to the 2015 Paris Agreement (designated CMA1, CMA2, CMA3), and the 16th meeting of the parties to the Kyoto Protocol (CMP16). The conference was the first since the Paris Agreement of COP21 that expected parties to make enhanced commitments towards mitigating climate change; the Paris Agreement requires parties to carry out a process colloquially known as the 'ratchet mechanism' every five years to provide improved national pledges. The result of COP26 was the Glasgow Climat ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
2021 United Nations Climate Change Conference
The 2021 United Nations Climate Change Conference, more commonly referred to as COP26, was the 26th United Nations Climate Change conference, held at the SEC Centre in Glasgow, Scotland, United Kingdom, from 31 October to 13 November 2021. The president of the conference was UK cabinet minister Alok Sharma. Delayed for a year due to the COVID-19 pandemic, it was the 26th Conference of the Parties (COP) to the United Nations Framework Convention on Climate Change (UNFCCC), the third meeting of the parties to the 2015 Paris Agreement (designated CMA1, CMA2, CMA3), and the 16th meeting of the parties to the Kyoto Protocol (CMP16). The conference was the first since the Paris Agreement of COP21 that expected parties to make enhanced commitments towards mitigating climate change; the Paris Agreement requires parties to carry out a process colloquially known as the ' ratchet mechanism' every five years to provide improved national pledges. The result of COP26 was the Glasgow Clima ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
