Archive

  • "Don't obsess about the standards, use them," standards setters tell preparers

    05 December 2023

    ISSB board member and EFRAG TEG chair urge for focus on commonalities rather than differences across the various reporting requirements

  • ISSB agrees transitional relief for reporting S1 risks and opportunities

    04 April 2023

    Entities will only be required to report on climate-related risks and opportunities in first year of ISSB standards

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

    10 February 2023

    Corporate Disclosures provides its polling forecast

  • 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 agrees on four research projects to include in RFI on future work plan

    15 December 2022

    While asking IFRS staff to expand the description and breadth and at the same time be more specific

  • Climate scenarios now required in IFRS S2 to report on resilience

    03 November 2022

    Based on TCFD framework's classification of climate scenarios

  • ISSB confirm Scope 3 emissions in IFRS S2

    21 October 2022

    But will provide more application guidance and offer relief provisions

  • ISSB votes on agenda priorities

    20 October 2022

    The board voted to proceed with proposals for its agenda priorities consultation and discussed prioritising governance disclosures

  • ISSB sends IFRS staff back to drawing board on use of word 'significant'

    20 October 2022

    Not all board members in agreement on potential confusion between significant and material