ISSB readies consultation on future work
ISSB to allow year-long delay for reporting non-climate risks and opportunities
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).
Japan sets timeline for disclosure standards based on ISSB work
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.
ISSB reporting slated to begin in 2025
Calls for the ISSB to place greater focus on transition
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
Q&A with Sue Lloyd
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
Explainer: The state of play with the ISSB
As the proposed international baseline for corporate sustainability reporting enters a potentially defining few weeks, Michael Hurley presents the state of play
Encouraging transition should be core to ISSB standards, Amundi says
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.