All International Sustainability Standards Board (ISSB) articles
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NewsISSB to tackle biodiversity reporting, human capital disclosures
Chair Emmanuel Faber says the board’s focus remains on the informational needs of investors and the allocation of capital
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NewsISSB prioritises support for companies implementing new sustainability standards
The agenda consultation was an opportunity for the board to “touch base” with its constituents and seek feedback, says Sue Lloyd
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NewsISSB OKs staff approach to materiality guidance, agenda planning criteria
The Board expects to conclude its agenda consultation process by mid-year
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Special ReportNew regulations tackle water insecurity
The new European Sustainability Reporting Standards’ E3 tackles the complex and diverse realm of water insecurity
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NewsGRI revamps biodiversity standard, issues call for investor engagement
Understanding the impacts of organisations is ‘crucial aspect of implementing global solutions to halt and even reverse the damage and address existential threats’, says Carol Adams
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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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NewsISSB: Scope 3 emissions emerge as key challenge
ISSB’s Transition Implementation Resource Group will aim to understand what challenges constituents are facing and attempt to avoid diversity in practice
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NewsGRI seeks comments on draft standards to enhance climate action transparency
The consultation comes on the eve of the United Nations COP28 climate change summit
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NewsISSB faces tough choices in shaping sustainability standards workplan
The ISSB received over 400 responses to its request for information on its future agenda priorities
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NewsTPT urges asset owners to integrate transition plans in asset manager mandates
Recommendations made in draft guidelines from the group advising the UK government on upcoming rules for transition plans 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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NewsISSB close to finalising project to internalise legacy SASB standard
The changes to the standards have been overseen by a group of board advisers who expect to complete their work in time for the ISSB’s December meeting
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Special ReportCorporate reporting: UK pivots to a forward-looking view on climate transition plans
The Transition Plan Taskforce has given its final recommendations for climate transition plans. If adopted by the FCA they will lead to a step-change in reporting by financial institutions
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AnalysisAccounting standards: stuck between practicalities and principles on climate change
The International Accounting Standards Board is considering changing its rules on how companies make disclosures about climate-related and other so-called uncertainties in financial statements
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NewsDWP advisers tell pension trustees to add social considerations to RfPs and mandates
Report on social factors contains recommendations and a framework its chair hopes will be picked up by ISSB
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Opinion PiecesViewpoint: A response to ISSB’s Faber’s ‘triple illusion’ criticism of double materiality
Frédéric Ducoulombier, of EDHEC-Risk Climate Impact Institute, says the ISSB chair straw-mans the positions of advocates of the EU ESRS’s double materiality
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NewsTransition Plan Taskforce unveils final climate transition guidance
There are now almost 50 taxonomies under development globally
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Features
SASB grapples with universal appeal
In the ever-evolving landscape of corporate sustainability, the Sustainability Accounting Standards Board (SASB) has long been the guiding star for the 90% or so of companies in the S&P500 that use the standards to chronicle their environmental, social and governance journey.
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NewsISSB’s approach to SASB standards wins qualified support
Critics of the SASB standards argued they were too focused on US capital markets to be relevant to an international audience
