Archive

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

Sustainability standards will transform investor relations

TotalEnergies ESG reporting manager tells Corporate Disclosures

ISSB vice chair Hua's strategy for promoting standards in global south

Technology, capacity building, and SME standards will help developing countries adopt the ISSB standards

The four key areas of the ISSB work plan

And what comes after climate?

ISSB's and EFRAG's climate standard could be fully aligned

Chair Faber tells the ISSB's Sustainability Consultative Committee

Three-pronged approach to trim ESRS environmental standards

EFRAG TEG suggest inclusion of new metric in biodiversity standard

But board doubtful it contributes to alleviating reporting burden

Double materiality will not lead to hyperinflation of ESG data

EFRAG sustainability reporting board member Patrick de Cambourg tells European financial analysists

ESRS water and circular economy standards narrowed

Proposed reductions for water and circular economy standards completes the set of proposals to amend the ESRS environmental standards