Integrated reporting, the (missing?) vision at the IFRS Foundation
From the ease of conference panels to the harsh reality of board meeting decisions
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 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.
Translation highlighted as a concern in ISSB capacity building efforts
Short turnaround, the lack of guidance and official translations identified as problematic for jurisdictional adoption at the Sustainability Standards Advisory Forum
ISSB agrees transitional relief for reporting S1 risks and opportunities
Entities will only be required to report on climate-related risks and opportunities in first year of ISSB standards
ISSB to include GRI and ESRS in IFRS S1 sources of guidance
With only one board member opposing the inclusion
ISSB votes in favour of relief package for Scope 3 disclosures
And agrees on a framework for how an entity measures its Scope 3 GHG emissions
ISSB confirms SASB and CDSB in source of guidance
But falls short of agreeing on GRI and ESRS
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