• Is what's material for preparers material for auditors?

    14 September 2023

    IAASB set to release additional guidance as confusion persists over practitioner/preparer materiality assessments in sustainability assurance standard

  • Regulators globally divided over which topic the ISSB should focus on beyond climate

    31 August 2023

    While they unanimously called on the international standard setter to focus on implementing IFRS S1 and S2

  • Japan continues to fly the flag for human capital

    31 August 2023

    Japanese respondents to the ISSB agenda consultation call for social disclosures

  • EFRAG's application guidance, help or hindrance?

    24 August 2023

    Materiality and value chain documents helpful for first time adopters but lack immediate practical value for the biggest companies, SRB members argue

  • ISSB agenda consultation reignites 'investors' need' debate

    15 August 2023

    As stakeholders call for ISSB to broaden scope of materiality to include impact

  • New Zealand going alone on climate assurance?

    15 August 2023

    XRB publishes its own GHG assurance standard and says it is not proposing to adopt ISSA 5000

  • ISSB urged to prioritise biodiversity reporting

    15 August 2023

    Consultation feedback calls for the standard-setter to prioritise researching and developing a nature-related disclosure standard