Archive

ISSB looks to take driving interoperability seat with sector specific standards

As board ponders 'interoperability 2.0'

Investors worry of waves of modified sustainability assurance opinions

SASB Madness: Our House

ISSB board members ponder whether to do a want a quick renovation job or an entire new blueprint for SASB standards

EFRAG-ISSB's interoperability gospel, Saint Thomas and the resurrection of SASB Standards

Why SASB Standards emerge as a key interoperability tool for ISSB and EFRAG

IFRS and EFRAG release ESRS/ISSB interoperability guidance

ISSB Standards architecture: blueprint shows SASB as building foundations for next development phase

Board members revealed the cornerstones of the ISSB's edifice at Frankfurt's March meeting. SASB Standards would serve as structural pillars underpinning both thematic and industry-based standards, as well as the implementation of S1 and S2

Comment: A Pythonesque take on IASB/ISSB joint meeting

Featuring the the knights of the square standard setting table

IASB/ISSB joint project: 'Not now but later'

ISSB and IASB members agree that a joint project on integration is not an immediate priority

SASB Standards and the Swiss Army knife: investors tell ISSB to 'MacGyver' its way forward

New 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.

Hong Kong biding time on ISSB adoption

Implementation date delayed by a year to allow for capacity building and additional guidance on adoption