Archive

Integrated reporting, the (missing?) vision at the IFRS Foundation

From the ease of conference panels to the harsh reality of board meeting decisions

UNDP to establish Sustainability Disclosure and Management Hubs, alongside GRI and ISSB

SASB Madness: Our House

ISSB board members ponder whether to do a want a quick renovation job or an entire new blueprint for SASB standards

ISSB members divided on materiality visuals in education material

Staff told to clarify standards, not re-interpret them

SASB Standards and the Swiss Army knife: investors tell ISSB to 'MacGyver' its way forward

New investor feedback suggests that SASB and the 'all-in-one' IFRS S1 is a Swiss Army knife that the ISSB can use to 'MacGyver' a plan for its agenda priorities. No need for an arsenal of thematic standards, investors mull.

Translation highlighted as a concern in ISSB capacity building efforts

Short turnaround, the lack of guidance and official translations identified as problematic for jurisdictional adoption at the Sustainability Standards Advisory Forum

ISSB agrees transitional relief for reporting S1 risks and opportunities

Entities will only be required to report on climate-related risks and opportunities in first year of ISSB standards

ISSB to include GRI and ESRS in IFRS S1 sources of guidance

With only one board member opposing the inclusion

ISSB votes in favour of relief package for Scope 3 disclosures

And agrees on a framework for how an entity measures its Scope 3 GHG emissions

ISSB confirms SASB and CDSB in source of guidance

But falls short of agreeing on GRI and ESRS