All International Sustainability Standards Board (ISSB) articles – Page 2
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News
ISSB, European institutions collaborate to align sustainability reporting standards
‘We will be well placed to ensure investors are provided with better information for better economic and investment decision making,’ says ISSB’s vice chair
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Features
ISSB: Green future or more green washing?
Imagine a world where investment professionals can make decisions based on standardised environmental, social, and governance (ESG) data. Well, that may no longer be a pipedream, thanks in no small part to the publication on 26 June of the International Sustainability Standards Board’s (ISSB) board’s first two sustainability reporting standards.
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Opinion Pieces
ESG remains mired in politics in the US
“I am not going to use the word ESG because it’s been misused by the far left and the far right,” said BlackRock CEO Larry Fink in a conversation at the Aspen Ideas Festival in June.
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News
Investors 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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News
EU sustainability board under pressure to finalise materiality guidance
Many companies are at a loss regarding compliance with the new rules
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News
ISSB to develop guidance on nature, social aspects of IFRS S-2 disclosures
The work will form part of the ISSB’s so-called foundational work on sustainability
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News
ISSB vice-chair calls for clear steer on workplan priorities
The board needs to ‘get as much colour as we can from our stakeholders’ in order to make informed decisions about its priorities, says Sue Lloyd
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News
IOSCO endorses ISSB standards
The organisation is calling on its 130 member jurisdictions to consider ways in which they might adopt, apply or otherwise be informed by the ISSB standards
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News
CDP warns of regulatory fragmentation on ESG ratings
Regulatory fragmentation hinders cross border activities, according to CDP, creating confusion among market players
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News
Financial Stability Board asks ISSB to take over TCFD monitoring role
The move ‘provides yet further clarification of the so-called ‘alphabet soup’ of ESG initiatives for companies and investors’, says ISSB chair Emmanuel Faber
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News
NBIM asks for change to European green reporting standards on materiality
As European Commission’s consultation on draft European Sustainability Reporting Standards closes, Norway’s SWF manager says companies should be made to say why topics are not material
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News
Industry leaders show support for ISSB standards
The ISSB standards are a significant step forward in the development of global sustainability reporting standards
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News
ISSB releases ‘robust’ inaugural sustainability reporting standards
The standards ‘have been designed to help companies tell their sustainability story in a robust, comparable and verifiable manner,’ says ISSB chair
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News
ISSB urged to re-think approach to human capital, rights
A new group – the Forum ISSB Preparers Group – will offer ISSB insights and perspectives to achieve a comprehensive global baseline for sustainability reporting
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News
Experts ‘very concerned’ about EU row-back in proposed CSRD standards
Leaving entities free to choose which areas were material before disclosing ‘allows companies to leave out entire parts of the sustainability disclosures’, says Eurosif
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News
UK launches review of non-financial reporting rules, will assess ISSB standards
The assessment process is expected to begin once the ISSB has published its first two standards
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Features
Accounting: the road to global applicability for sustainability standards
The Sustainability Accounting Standards Board (SASB) has long been a vanguard of sustainability-related financial disclosure standards. But the global applicability of the standards has remained a focal point for discussion. In response, the International Sustainability Standards Board (ISSB) has launched a project called International Applicability of the SASB Standards to take on the challenge.
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News
ISSB OKs 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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News
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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News
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