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

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"

The conflict between double & single materiality is more a narrative than a reality - ISSB's Faber tells MEPs

Conflicts between ISSB & EFRAG standards can't be ruled out but there is a huge opportunity for alignment, he said

Emmanuel Faber's speech to the European Parliament

ISSB to review IFRS S1 and S2 based on alignment with jurisdictions

Emmanuel Faber tells European Parliament

"The ISSB is a flash in the pan to prolong business as usual," Mirova CEO laments

Philippe Zaouati regrets the ISSB chair may be a 'spoil of war' by the proponents of business as usual