IASeminars Blog

IMF staff have defined ‘green PFM’ “as the integration of an environment and/or climate-friendly perspective into PFM practices, systems and frameworks”.

The first time I used the Global Reporting Initiative (GRI) framework to do annual Environmental, Social and Governance (ESG) reporting was in late 2010. At the beginning of that year, I had joined The New Forests Company, an East African forestry and value-added timber products business, that had ...

The first steps towards responsible investments were taken by former UN Secretary General Kofi Annan in 2004 and were set out in the UN Principles for Responsible Investment, published in 2006.

Following the confirmatory announcement at COP 26 ‘the proposed’ International Sustainability Standards Board is now ‘The ISSB’, period. It’s what’s been mooted, hinted at, suggested over the past twelve months, ever since the IFRS Foundation first issued its Consultation Paper on Sustainabili...

In the week that host city Glasgow ramps up final preparations for the Conference of the Parties Number 26 (COP 26), doubts are already being raised, and expectations down-played, as to the positive outcomes of an event billed by some as the ‘last chance saloon’ for the climate.

There is a growing recognition of the importance of Environmental, Social and Governance (ESG) disclosures and reporting. ESG is increasingly included in regulation, standard-setting and guidance for organisations’ external reporting.