All Sustainability Accounting Standards Board (SASB) articles – Page 2
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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
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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
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News
ISSB 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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News
ISSB 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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News
ISSB 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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News
ISSB 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
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News
ISSB 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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News
ISSB 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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News
NBIM 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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News
ISSB to consult on workplan, strategic direction ‘by the end of the year’
The consultation will seek comments on activities such as outreach work, supporting implementation and applying the new disclosure standards and digital reporting
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News
IFRS Foundation, Value Reporting Foundation merger delayed
Plus: UK Financial Reporting Council (FRC) adds weight to calls for the ISSB to clarify application of materiality in sustainability reporting
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News
ISSB achieves quorum with announcement of two new appointments
Sustainability rulemaker will be able to hold its inaugural public meeting next month
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News
SASB investor advisors endorse ISSB draft sustainability standards
SASB Investor Advisory Group praises ‘responsiveness to meeting investor needs’, industry-based approach
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News
IASB to mull management commentary, ISSB remit overlap
Eumedion among respondents urging a rethink of management commentary approach
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News
ISSB launches public consultation on draft sustainability standards
The first of the two standards deals with general sustainability-related disclosure requirements while the second addresses climate-related disclosures
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News
SASB delivers update on ISSB merger progress
The Sustainability Accounting Standards Board (SASB) will formally hand over responsibility for its sustainability metrics rulebook to the IFRS Foundation in June
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News
IFRS Foundation announces sustainability board go-ahead
CSDB and Value Reporting Foundation to consolidate into new disclosure standard-setter
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