ISSB Standards architecture: blueprint shows SASB as building foundations for next development phase
25 March 2024
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
22 February 2024
Staff told to clarify standards, not re-interpret them
ISSB sends IFRS staff back to drawing board on use of word 'significant'
20 October 2022
Not all board members in agreement on potential confusion between significant and material