All International Sustainability Standards Board (ISSB) articles
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News
ISSB proposes fast-track amendments to climate-change standard
‘We’re not really deliberating whether or not we made good decisions in the past,’ says vice-chair Sue Lloyd
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Analysis
The business case for nature: why companies need to act
As an ex-physicist, I feel confident in proclaiming that economics is not a science but, rather, the study of human behaviour on a mass scale. Why does that matter?
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News
Human capital is growing focus for investors, ISSB staff say
The project is in its initial phase with a focus on understanding the market need for more useful disclosure of information about the topic
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News
Transition plans not yet useable for financial stability purposes, says FSB
Financial Stability Board (FSB) examines relevance of transition plans for financial stability assessments as tool gains traction
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News
BlackRock distances itself from real-economy decarbonisation efforts
Insiders say asset manager is on the brink of announcing an exit from the Net Zero Asset Managers initiative
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News
UK receives official advice on national sustainability reporting standards
Sustainability Disclosure Technical Advisory Committee suggests removing restrictions on which sectoral categories investors and banks can use to report emissions
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News
IOSCO launches GEMC sustainability reporting network
Emmanuel Faber, chair of the ISSB, says this progress is important to all jurisdictions because multinational companies will stand to benefit from availability of comparable data and disclosures
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Interviews
UKSIF chief sees hope for further traction of UK anti-greenwashing measures
James Alexander, CEO of UKSIF, expects more asset managers to get authorisation for sustainable investment labels in 2025
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News
Investors on a biodiversity ‘learning curve’, ISSB staff report
ISSB says there is a ‘clear trend’ with water resources emerging as a top concern for those assessing BEES-related risks
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News
ISSB faces ‘reputational’ challenges as it weighs sustainability rule changes
Engaging the standard-setting process is a ‘big deal’, says Sue Lloyd
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News
IFRS Foundation helps companies identify sustainability-related risks
The new guide aims to encourage more integrated thinking on a company’s impact on its wider value chain
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News
ISSB reports progress in global sustainability reporting
More than 1,000 companies worldwide have reported on their sustainability impact using the ISSB norms
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News
ISSB research maps diversity in BEES, human capital reporting
This diversity could open the door to ISSB consolidating this landscape through its policy of setting a global baseline in sustainability disclosures
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News
ISSB delays decision on IFRS S1 ‘connectivity’ changes
‘Most people are supportive of this direction of travel,’ says Sue Lloyd
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News
MEPs set to urge new EU finance head to work on ‘international baseline’ for sustainability standards
Maria Luis Albuquerque will also be quizzed about her vision and plans for a ‘Savings and Investment Union’
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News
ISSB plans to consult on SASB amendments next year
The purpose of the project is to enhance an initial set of SASB standards to support the implementation of IFRS S1 and IFRS S2
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Analysis
Materiality emerges as a core concept
Jonathan Bailey highlights the importance of financial materiality in standard setting, particularly for topics like biodiversity and human capital
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News
ISSB vice chair lays out the ‘three Cs’ of sustainability reporting
Collaboration has been vital for ISSB’s strategy to ensure sustainability standards are aligned with other globally acknowledged reporting frameworks, says Sue Lloyd
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Analysis
What does the climate transition plan craze mean for pension funds?
Will the move to include net-zero strategies in disclosure rules help assess portfolio companies, and will pension funds be captured themselves?
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News
Climate NGO’s net-zero test for fossil fuel reserves included in FCA consultation
The Financial Conduct Authority (FCA) has included Carbon Tracker and ClientEarths’ proposal for an ‘atmospheric viability test’ on fossil fuel reserves.