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ISSB members divided on materiality visuals in education material
22 February 2024Staff told to clarify standards, not re-interpret them
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SASB Standards and the Swiss Army knife: investors tell ISSB to 'MacGyver' its way forward
03 January 2024New investor feedback suggests that SASB and the 'all-in-one' IFRS S1 is a Swiss Army knife that the ISSB can use to 'MacGyver' a plan for its agenda priorities. No need for an arsenal of thematic standards, investors mull.
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Translation highlighted as a concern in ISSB capacity building efforts
19 April 2023Short turnaround, the lack of guidance and official translations identified as problematic for jurisdictional adoption at the Sustainability Standards Advisory Forum
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ISSB agrees transitional relief for reporting S1 risks and opportunities
04 April 2023Entities will only be required to report on climate-related risks and opportunities in first year of ISSB standards
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ISSB to include GRI and ESRS in IFRS S1 sources of guidance
17 February 2023With only one board member opposing the inclusion
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ISSB votes in favour of relief package for Scope 3 disclosures
15 December 2022And agrees on a framework for how an entity measures its Scope 3 GHG emissions
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ISSB confirms SASB and CDSB in source of guidance
03 November 2022But falls short of agreeing on GRI and ESRS
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ISSB search for an anchor
20 October 2022As 'enterprise value' is removed from the objective and definition of materiality in IFRS S1
