Integrated reporting, the (missing?) vision at the IFRS Foundation
From the ease of conference panels to the harsh reality of board meeting decisions
ISSB looks to take driving interoperability seat with sector specific standards
As board ponders 'interoperability 2.0'
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
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
ISSB members divided on materiality visuals in education material
Staff told to clarify standards, not re-interpret them
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.
ISSB ratifies consequential updates to SASB standards
Metrics to be amended to align with industry-based guidance in IFRS S2
ISSB to vote on GRI and ESRS inclusion in IFRS S1's sources of guidance
Corporate Disclosures provides its polling forecast
ISSB offers reporting relief for Scope 1 and 2 disclosures
Companies can use information from different reporting periods if it comes from their value chain
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