Archive

ISSB confirms SASB and CDSB in source of guidance

But falls short of agreeing on GRI and ESRS

ISSB appoints special adviser to the chair

ISSB confirm Scope 3 emissions in IFRS S2

But will provide more application guidance and offer relief provisions

ISSB votes to provide more guidance on value chain reporting

And see it as an important element of the interoperability piece

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

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

Chair Faber tells the ISSB's Sustainability Consultative Committee

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.

"We haven't built back better after COVID" Emmanuel Faber tells HEC students

"Economically and politically, we have rushed back to business as usual"