Waves of reform to sustainability reporting regimes are only beginning and will gather pace. Much has happened since the first two Sustainability Disclosure Standards were published by the ...
The two new bodies are expected to help harmonise standards in different jurisdictions to meet investor demand for comparable ESG information. On 27 April 2022, the International Sustainability ...
The initiative will facilitate the role of the ISSB Standards as a “global passport”, says ISSB chair Emmanuel Faber at the IFRS Sustainability Symposium on Oct 30 in London. Some 40 jurisdictions ...
On June 26, the International Sustainability Standards Board (ISSB) issued its inaugural sustainability standards: IFRS S1 and IFRS S2. These are standards that, in the words of ISSB Chair Emmanuel ...
The International Sustainability Standards Board is proposing amendments to its climate-related disclosure framework that would ease scope 3 emissions reporting requirements for companies, according ...
The effort to craft standards for nature-related financial disclosures in the global capital markets is taking a step forward, with international accounting standards setters and the Taskforce on ...
The investor letter asserts that the financial materiality of human rights-related topics – and the critical role of human rights due diligence in identifying business risks – has never been clearer, ...
Sustainability standard-setter organization ISSB said Wednesday that it will help investors understand how a company incorporates sustainability to create value. Meeting in Montreal during the ongoing ...