Archive

ISSB chair visits Kenya, South Africa and Nigeria

Nigeria issues ISSB adoption roadmap

Reporting requirements to be phased in, with transitional reliefs, until 2030

ISSB Standards architecture: blueprint shows SASB as building foundations for next development phase

Board members revealed the cornerstones of the ISSB's edifice at Frankfurt's March meeting. SASB Standards would serve as structural pillars underpinning both thematic and industry-based standards, as well as the implementation of S1 and S2

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.

Nigeria launches ISSB capacity building program

With the launch of the Adoption Readiness Working Group and a series of educational sessions

ISSB confirm Scope 3 emissions in IFRS S2

But will provide more application guidance and offer relief provisions

ISSB search for an anchor

As 'enterprise value' is removed from the objective and definition of materiality in IFRS S1