All Sustainability Accounting Standards Board articles
-
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
-
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
-
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’
-
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
-
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
-
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
-
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
-
News
SASB investor advisors endorse ISSB draft sustainability standards
SASB Investor Advisory Group praises ‘responsiveness to meeting investor needs’, industry-based approach
-
News
IASB to mull management commentary, ISSB remit overlap
Eumedion among respondents urging a rethink of management commentary approach
-
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
-
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
-
News
IFRS Foundation announces sustainability board go-ahead
CSDB and Value Reporting Foundation to consolidate into new disclosure standard-setter
-
News
Reporting round-up: SASB Risk-management Disclosures
Plus: FRC’s thematic review of IAS 37, Silent Night report
-
News
Accounting round-up: FRC ups enforcement, focuses on DB accounting
Plus: IASB disclosure requirements project; FRC’s feedback statement on non-financial reporting
-
News
Norway’s SWF bemoans patchiness of US firms’ climate reporting
NBIM finds stronger climate reporting practices from tech, retail than banking and auto sectors
-
News
NBIM calls on China to sharpen corporate ESG reporting plan
Would be better to make Chinese firms publish English versions of corporate reports too, says Norway’s SWF
-
News
SASB, IIRC merge to form Value Reporting Foundation
One of the priorities for the merged entity will be to support the work of bodies such as the IFRS Foundation
-
News
IFRS Foundation urged to address materiality in sustainability reporting
IFRSs focus on financial materiality and treat information as material if leaving out of an entity’s financial statements would influence investors’ decisions
-
News
SASB and International Integrated Reporting Council to merge
Merged organisation, Value Reporting Foundation, could also merge with CDSB
-
News
‘Breakthrough’ as IFRS body proposes sustainability standards board
IFRS Foundation trustees float creation of new board to operate alongside IASB