Comment: Corporate Disclosures unofficial Xmas 2024 awards
How is it already approaching 2025? Time really does fly when one is having fun.
ISSB chair visits Kenya, South Africa and Nigeria
Nigeria issues ISSB adoption roadmap
Reporting requirements to be phased in, with transitional reliefs, until 2030
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
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.
Nigeria launches ISSB capacity building program
With the launch of the Adoption Readiness Working Group and a series of educational sessions
ISSB confirm Scope 3 emissions in IFRS S2
But will provide more application guidance and offer relief provisions
ISSB search for an anchor
As 'enterprise value' is removed from the objective and definition of materiality in IFRS S1