All IFRS Foundation articles – Page 2
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NewsIFRS S-1, S-2 implementation support takes priority, investors tell ISSB
Mixed views on which projects to prioritise, but there was general support for working on at least one of four proposed sustainability projects
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NewsISSB chair Emmanuel Faber re-appointed for second term
Early reappointment ’reflects appreciation for ISSB delivering requirements designed to create a truly global baseline of sustainability disclosures’
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NewsGRI launches Sustainability Innovation Lab with IFRS Foundation support
New hub aims to support reporting using GRI standards and ISSB standards
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NewsInvestors urge ISSB to focus on human and labour rights
The European Union plans to introduce a stronger law around human rights due diligence throughout the value chains of companies
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NewsEuropean Commission at risk of losing leadership role on sustainable finance
There is high-level political pressure on Commission president Ursula von der Leyen to further hollow out the standards
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NewsISSB unveils plan to update SASB metrics for global relevance
Although standards are well established as a framework for sustainability reporting, critics say they are too focused on North American capital markets
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FeaturesAccounting: IFRS’s Kono says no
On the face of it, the staff at the International Sustainability Standards Board (ISSB) have done a good job so far.
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NewsISSB staff aiming for mid-year public consultation on changes to SASB standards
A committee of board members is reviewing a draft now to be voted on by the end of the month
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NewsISSB to consult on wide-ranging connectivity project, warns on resourcing trade-offs
Stakeholders must give the board a clear steer on priorities, says Sue Lloyd
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NewsISSB to launch May consultation on initial two-year workplan
The first three candidate projects are research into biodiversity, human capital, and human rights in value chains
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NewsG20 finance leaders and central bankers back ISSB progress on new reporting standards
The Financial Stability Board will work with ISSB and securities regulators to prepare a report on the progress of jurisdictions and firms on climate-related financial disclosures by October 2023
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Opinion PiecesGuest viewpoint: The elephant in ISSB's drawing room
In mid-summer 2022, the International Sustainability Standards Board (ISSB) invited public comments on exposure drafts of its first two white papers: IFRS S1 on general requirements for disclosure of sustainability-related financial information, and IFRS S2 on climate-related disclosures. It received what was described as a “torrent” of responses.
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NewsISSB to issue first reporting standards by July
The first sustainability reporting under the new standards will emerge early 2025
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News
ISSB unveils support framework for emerging economies at COP27, tie-up with CDP
Emmanuel Faber reminded COP27 of main conference message: ‘the need for climate-related financial disclosures is increasingly urgent’
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ISSB vice chair pledges adequate due process steps on sustainability standards
ISSB locked in a race to issue standards against backdrop of rapidly evolving marketplace for sustainability reporting
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NewsISSB mulls decision to start sustainability standards projects without consultation discussion
The ultimate goal is to make the guidelines internationally valid
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FeaturesAccounting: Packed agenda as ISSB takes shape
ISSB board aims to finalise its first two sustainability standards by the end of the year A consultation on the ISSB’s work priorities is planned for later this year The role of materiality in sustainability reporting remains a hotly debated topic
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NewsISSB achieves quorum with announcement of two new appointments
Sustainability rulemaker will be able to hold its inaugural public meeting next month
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IASB to mull management commentary, ISSB remit overlap
Eumedion among respondents urging a rethink of management commentary approach
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ISSB on the brink of appointing new board members, vice chair says
Board currently has two members, chair and vice chair
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