All Sustainability Accounting Standards Board (SASB) articles
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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
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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News
ISSB members clear staff to work on further changes to SASB sustainability reporting rules
The development came after board members expressed their broad support for a proposal to enhance the reporting rulebook
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News
ISSB pledges investor-focused, scalable sustainability standard
The board will focus on implementing IFRS S1 and S2, which is essential to creating a global baseline of sustainability-related financial disclosures
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News
IFRS Foundation takes over TPT’s transition plan disclosure resources
Step described as ‘an important milestone in the creation of global norms for transition plan disclosure’
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News
SASB standards update risks opening ‘Pandora’s Box’, ISSB chair warns
The chair of the International Sustainability Standards Board has warned the board risks opening a “Pandora’s Box” with its commitment to update the legacy Sustainability Accounting Standards Board’s (SASB) standards. Emmanuel Faber said: “We actually opened a Pandora’s Box […] by saying that we are now going to prioritise our ...
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News
ISSB 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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News
ISSB 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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News
NBIM opines on ESRS implementation guides, sectors delay approved
NBIM says EFRAG materiality assessment implementation guide should further encourage use of SASB standards
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News
ISSB 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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News
ISSB 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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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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News
ISSB’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
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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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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