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Companies will not be required to disclose their non-climate risks and opportunities in the first year of reporting under IFRS S1, owing to a transitional relief approved by the International Sustainability Standards Board (ISSB).

Japanese sustainability disclosure standards based on international efforts will be ready in draft form by April 2024, with final standards published up to a year later, according to the body tasked with developing the work.

Some investors argue the International Sustainability Standards Board needs to place the transition to a net zero economy at the heart of its forthcoming standards. Michael Hurley reports

Supporting company reporting of sustainability impacts outside the ISSB's financial materiality remit will be part of future work, the vice-chair of the standards body tells Michael Hurley

As the proposed international baseline for corporate sustainability reporting enters a potentially defining few weeks, Michael Hurley presents the state of play

Standard-setters such as the International Standards Board (ISSB) should place greater emphasis on ensuring corporate disclosure of transition plans is detailed enough to help institutional investors, according to Europe's largest asset manager.