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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 agrees on four research projects to include in RFI on future work plan
15 December 2022While asking IFRS staff to expand the description and breadth and at the same time be more specific
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Climate scenarios now required in IFRS S2 to report on resilience
03 November 2022Based on TCFD framework's classification of climate scenarios
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ISSB confirm Scope 3 emissions in IFRS S2
21 October 2022But will provide more application guidance and offer relief provisions
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ISSB votes on agenda priorities
20 October 2022The board voted to proceed with proposals for its agenda priorities consultation and discussed prioritising governance disclosures
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ISSB sends IFRS staff back to drawing board on use of word 'significant'
20 October 2022Not all board members in agreement on potential confusion between significant and material
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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
