• 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

  • Emmanuel Faber visits double materiality shrine

    9 December 2022

    Bearing the 'investor focus flag'

  • ISSB confirms SASB and CDSB in source of guidance

    3 November 2022

    But falls short of agreeing on GRI and ESRS

  • 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