Archive

With board members highlighting 'reservations' over first set of sector-specific disclosure requirements

After gap analysis of current requirement, and praise of SASB standards

So far the UK Technical Advisory Committee tentatively recommends not amending ISSB, including its investor-focused financial-materiality lens, but asks for more guidance

Companies and board members raise concerns that sector-specific standard will be too granular and not adequately aligned with international standards and frameworks

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

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