Calls to strengthen provisions in CSDDD
MEPs and NGOs urge the European legislators to include financial institutions and strengthen social requirements in its version of the Directive
Financed emissions required in ISSB climate standard
But facilitated emissions not required of investment banks
ISSB vote to remove emissions intensity from climate standard
And vote to confirm Greenhouse gases do not need to be disaggregated
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 agrees on four research projects to include in RFI on future work plan
While asking IFRS staff to expand the description and breadth and at the same time be more specific
Nature in ISSB standard
Enhancement of climate standard to include nature-related issues announced at COP 15 biodiversity conference
ISSB votes on fundamental concepts: value and sustainability
Agreeing on sustainability description and that a company's ability to deliver value is inextricably linked to other stakeholders, society and the natural environment
ISSB votes on expanding illustrative guidance in IFRS S1
To clarify the interaction and relationship between identifying sustainability-related risks and opportunities to report on and the materiality assessment
Australia moves a step closer to ISSB standards adoption
Treasury launches consultation on climate disclosure requirements designed for compatibility with ISSB standards