Commercially sensitive opportunities exempt from ISSB disclosures
20 January 2023
ISSB voted to allow companies not to disclose commercially sensitive information if not already publicly available
Financed emissions required in ISSB climate standard
20 December 2022
But facilitated emissions not required of investment banks
Nature in ISSB standard
14 December 2022
Enhancement of climate standard to include nature-related issues announced at COP 15 biodiversity conference
ISSB confirms SASB and CDSB in source of guidance
3 November 2022
But falls short of agreeing on GRI and ESRS
ISSB appoints special adviser to the chair
28 October 2022
ISSB confirm Scope 3 emissions in IFRS S2
21 October 2022
But will provide more application guidance and offer relief provisions
ISSB votes to provide more guidance on value chain reporting
21 October 2022
And see it as an important element of the interoperability piece
ISSB sends IFRS staff back to drawing board on use of word 'significant'
20 October 2022
Not all board members in agreement on potential confusion between significant and material
ISSB search for an anchor
20 October 2022
As 'enterprise value' is removed from the objective and definition of materiality in IFRS S1