All Sustainability Accounting Standards Board (SASB) articles
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NewsISSB 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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NewsISSB 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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NewsIFRS 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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NewsSASB 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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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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NewsNBIM 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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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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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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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
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Opinion PiecesESG 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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FeaturesAccounting: 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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NewsISSB 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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NewsISSB launches consultation to enhance global applicability of SASB standards
The consultation is open for public comments until 9 August 2023
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NewsISSB 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
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NewsISSB unveils plan to update SASB metrics for global relevance
Although standards are well established as a framework for sustainability reporting, critics say they are too focused on North American capital markets
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NewsISSB sets 120-day comment period on agenda priorities consultation
ISSB vice chair Sue Lloyd encountered significant pushback from committee members regarding the necessity of a shortened comment period
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NewsISSB staff aiming for mid-year public consultation on changes to SASB standards
A committee of board members is reviewing a draft now to be voted on by the end of the month
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NewsISSB to launch May consultation on initial two-year workplan
The first three candidate projects are research into biodiversity, human capital, and human rights in value chains
