ISSB to include GRI and ESRS in IFRS S1 sources of guidance
17 February 2023
With only one board member opposing the inclusion
ISSB votes in favour of relief package for Scope 3 disclosures
15 December 2022
And agrees on a framework for how an entity measures its Scope 3 GHG emissions
ISSB confirms SASB and CDSB in source of guidance
3 November 2022
But falls short of agreeing on GRI and ESRS
ISSB search for an anchor
20 October 2022
As 'enterprise value' is removed from the objective and definition of materiality in IFRS S1