Climate scenarios now required in IFRS S2 to report on resilience
Based on TCFD framework's classification of climate scenarios
ISSB confirm Scope 3 emissions in IFRS S2
But will provide more application guidance and offer relief provisions
ISSB votes to provide more guidance on value chain reporting
And see it as an important element of the interoperability piece
ISSB votes on agenda priorities
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'
Not all board members in agreement on potential confusion between significant and material
ISSB search for an anchor
As 'enterprise value' is removed from the objective and definition of materiality in IFRS S1
ISSB reports on future plans at the World Standard-Setters' Conference
Sue Lloyd, Sundip Jadela and Lois Guthrie answered questions on the challenges faced in implementing the sustainability standards.
ISSB Board vote to proceed with scalability mechanisms
Mechanisms designed to help SMEs and emerging economies with the IFRS standards have been initially approved by the ISSB board after a discussion with the technical staff.
Finance Watch tells investors not to take sustainability standards at face value
ISSB's Sue Lloyd reveals carbon offset was most debated point internally in designing the IFRS' ISS