All International Sustainability Standards Board (ISSB) articles
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NewsISSB OK’s amendments to align legacy SASB standards with IFRS S-2
The amendments are intended to enhance international applicability and remove inconsistencies and ill-adapted metrics
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ISSB launches consultation to enhance global applicability of SASB standards
The consultation is open for public comments until 9 August 2023
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ISSB seeks input on future research projects and workplan priorities
Expectations on the board to embark on new research and standard-setting projects must take account of the limits on the board’s resources, Faber says
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ISSB 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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Features
Accounting: Connectivity between ISSB and IASB on accounting standards
If you think we all agreed on what connectivity is, you are probably wrong. At least that is what the International Accounting Standards Board’s vice-chair Linda Mezon-Hutter seemed to imply at a recent meeting of the IFRS Foundation’s Accounting Standards Advisory Forum (ASAF).
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ISSB sets 120-day comment period on agenda priorities consultation
ISSB vice chair Sue Lloyd encountered significant pushback from committee members regarding the necessity of a shortened comment period
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ISSB approves one-year transitional relief for IFRS S-1
The relief will allow companies to report solely on climate-related risks and opportunities in accordance with IFRS S-2, Climate-related Disclosures
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Features
Accounting: 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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News
IASB greenlights project on climate-related risks in financial reporting
However, there are ‘concerns,’ says IASB chair Andreas Barckow
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Draft of TNFD’s whole framework finally set out, including disclosure metrics
Feedback from stakeholders broadly endorsed the framework’s three core elements, taskforce says
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ISSB 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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ISSB 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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ISSB 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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G20 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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Features
Guest 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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Features
Accounting: The line between transparency and confidentiality
It was inevitable that the push by the International Sustainability Standards Board (ISSB) to redefine non-financial reporting would collide with the question of just how much transparency is too much. We had something of an answer on 18 January when the board explored disclosures about the risks and opportunities that arise from climate change.
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News
ISSB approves 1 January 2024 for sustainability standards in unanimous vote
The board originally planned to issue the standards before the end of last year
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ISSB to issue first reporting standards by July
The first sustainability reporting under the new standards will emerge early 2025
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ISSB grants concession on GHG emission reporting, FRC updates on ESG priorities
Information gathering challenges could also be relevant to other sustainability topics beyond GHG as the board develops its standards in the future
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Features
Accounting: Happy birthday to the ISSB
The International Sustainability Standards Board (ISSB) finds itself at a crossroads as it marks its first anniversary. On the one hand, it is redeliberating its first two sustainability standards and could finalise and issue them during the first half of this year.
