Archive

ISSB standards to be effective January 2024

IOSCO ready to start independent assessment of IFRS S1 and IFRS S2

ISSB to vote on GRI and ESRS inclusion in IFRS S1's sources of guidance

Corporate Disclosures provides its polling forecast

Commercially sensitive opportunities exempt from ISSB disclosures

ISSB voted to allow companies not to disclose commercially sensitive information if not already publicly available

Financed emissions required in ISSB climate standard

But facilitated emissions not required of investment banks

Nature in ISSB standard

Enhancement of climate standard to include nature-related issues announced at COP 15 biodiversity conference

Emmanuel Faber visits double materiality shrine

Bearing the 'investor focus flag'

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