Archive

ISSB sends IFRS staff back to drawing board on use of word 'significant'

Not all board members in agreement on potential confusion between significant and material

ISSB search for an anchor

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

IFRS's Foundation exec director on ISSB progress and future plans

Lee White, executive director of the IFRS Foundation, provides update on ISSB's objectives, progress and plans for the future.

The four key areas of the ISSB work plan

And what comes after climate?

ISSB's and EFRAG's climate standard could be fully aligned

Chair Faber tells the ISSB's Sustainability Consultative Committee

Double materiality will not lead to hyperinflation of ESG data

EFRAG sustainability reporting board member Patrick de Cambourg tells European financial analysists

ISSB reports on future plans at the World Standard-Setters' Conference

Sue Lloyd, Sundip Jadela and Lois Guthrie answered questions on the challenges faced in implementing the sustainability standards.

ISSB work plan update

Touching the void [of sustainability reporting]

The harrowing account of one company's survival in the world of sustainability reporting standards

ISSB Board vote to proceed with scalability mechanisms

Mechanisms designed to help SMEs and emerging economies with the IFRS standards have been initially approved by the ISSB board after a discussion with the technical staff.