All International Sustainability Standards Board (ISSB) articles – Page 7
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NewsISSB to finalise sustainability rules in February, tackles confidentiality concerns
The board is ‘very close to the objective of having made all substantive decisions’ about standards S1 and S2, says chair
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NewsISSB releases draft definition of ‘sustainability’ for new reporting framework
The description is intended to provide important context for companies applying the board’s new standards and making materiality assessments
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FeaturesAccounting: Long-haul climate change reporting
Shortly after the International Sustainability Standards Board (ISSB) tentatively confirmed that companies using its climate-reporting standard must disclose their Scope 3 greenhouse gas (GHG) emissions, board chair Emmanuel Faber took to Twitter, making the bold claim that the board was “rewriting economics”.
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ISSB agrees detail of Scope 3 emissions disclosure relief package
Temporary concession granted to help companies, as best practice continues to evolve
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ISSB requests further staff input on priorities for delayed agenda consultation
Board’s vice chair pledges feedback will be taken into account
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NewsISSB vice-chair clarifies reach of sustainability reporting standards
The board is responsible for setting ‘descriptive standards rather than prescriptive standards’, says Jingdong Hua
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New directive quadruples companies disclosing on ESG issues
Promoters of the directive draw particular attention to the integration of non-EU entities such as the subsidiaries of US firms, which is rare in the EU statute
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NewsIOSCO working to endorse ISSB sustainability standards, chair hints
The ISSB is currently redeliberating its first two draft sustainability standards dealing with general disclosure requirements and climate reporting
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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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NewsISSB targets climate-related scenario analysis, to consult on work plan in H1
Delaying the consultation from the end of this year as originally planned would ‘allow the ISSB to first reach decisions on key areas’
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LGIM calls on investee companies to link bonuses to net zero
The firm has updated its approach to pay to align with its broader climate ambitions
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Sustainable finance committee calls for solid framework for corporate reporting standards
The committee also stressed the need to align standards and regulatory frameworks to national jurisdictions and to improve transparency
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ISSB to require businesses to report Scope 3 greenhouse gas emissions
‘I think it is really important that we have it on the public record that we are not just agreeing to (a) [and] (b) ‘cold’,’ says Sue Lloyd
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Opinion PiecesInternational Sustainability Accounting Standards Board: An insider view
Technical director Ravi Abeywardana highlights the challenges faced by the newly minted International Sustainability Standards Board and its staff
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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 chair highlights pressures on new board, staff report positive response to draft standards
Respondents ‘strongly welcomed’ the push to consolidate multiple sustainability reporting standards and frameworks
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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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NewsNBIM favours Japan human rights corporate code linking to SASB/ISSB reporting
Norwegian SWF manager also stresses need for companies and government to monitor what happens next
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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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NewsNBIM wants extras in reporting requirements on transition plans
Norway’s SWF manager lauds transparency around offsets in IFRS climate disclosures draft
