• Net zero targets can oblige progress reporting in financial accounts, says IASB committee

    30 November 2023

    Setting net zero commitments can oblige companies to report their performance against climate targets under existing financial accounting standards, according to the International Accounting Standards Board (IASB) interpretations committee.

  • ASEAN data utility working with Japanese banks to harmonise supply chain data

    21 November 2023

    The creators of a Single Accesspoint for ESG Data (SAFE) are partnering with Japanese financial institutions in an attempt to ensure financial institutions in the ASEAN region have full visibility of sustainability information throughout their supply chains, it has been revealed.

  • The double materiality debate is boring ... just report both GRI and ISSB, says GRI chief

    20 November 2023

    Widely used disclosure standard setters GRI and the International Sustainability Standards Board (ISSB) are not in competition, the CEO of the GRI has argued, adding that the debate over a key point of difference between the standards has become "boring".

  • The ISSB: turning to implementation

    16 November 2023

    The ISSB would consider creating a standard for SMEs if it would help them work with investors and other corporate clients, its vice-chair Jindong Hua reveals in a Q&A

  • Future of ESG Data Asia: EU, ISSB working on guidance to aid 'interoperability'

    14 November 2023

    Guidance to help organisations report under both the IFRS International Sustainability Standards and separate EU standards is a priority of the International Sustainability Standards Board (ISSB), its vice-chair told an Environmental Finance event.

  • UK told to adopt ISSB in full to encourage 'equivalence' with US, EU disclosures

    01 November 2023

    The UK has been urged to adopt the International Sustainability Standards Board (ISSB) standards in their entirety, in a move that would support efforts to ensure 'equivalence' with US and EU requirements, respondents to a consultation said.

  • The Future of ESG Data conference: ISSB 'will help transform Wild West ESG data market'

    17 October 2023

    The work of the International Sustainability Standards Board (ISSB) will help transform the Wild West of ESG data, a panel exploring potential game changers for the market heard.

  • The Future of ESG Data conference: EU CSRD reporting does 'not satisfy' ISSB reporting, says ISSB

    16 October 2023

    The International Sustainability Standards Board (ISSB) said that EU Corporate Sustainability Reporting Directive (CSRD)-aligned reporting does "not satisfy" its reporting standards due to its inclusion of 'double materiality' considerations.