The International Sustainability Standards Board (ISSB) published on June 26 its first two global sustainability reporting standards — IFRS S1 General Requirements for Disclosure of ...

The disclosure of climate-related targets is intended to provide information on an organisation’s performance towards its targets, including progress towards any legal or regulatory targets. IFRS ...

It is in metrics and targets that actual performance can be assessed by users of GPFR. Baseline metrics are established in the first year of adoption and subsequent years’ comparative metrics and ...

A practical guide for Ghanaian businesses preparing for the 2027 implementation deadline By Prof. Wayne DUNN Time is running out. The countdown has begun for Ghana’s most significant companies and ...

I had earlier hinted that the Adoption Readiness Working Group set up by the Financial Reporting Council (FRC) of Nigeria came up with roadmap for adopting IFRS S1 and S2 in Nigeria which was launched ...