-
SR News
ISSB confirms requirement to use climate-related scenario analysis
01 Nov 2022
ISSB unanimously confirmed that companies will be required to use climate-related scenario analysis to inform resilience analysis. ISSB also agreed to provide application support to preparers including making use of materials developed by the Task Force for Climate-Related Financial Disclosures (TCFD) to provide guidance to preparers on how to undertake scenario analysis.
-
SR News, FR Local News, Local News
ISCA Issues Technical Bulletin 1 Addressing Climate-Related Risks in Financial Statements and Audits of such Financial Statements (TB 1)
28 Oct 2022
Arising from the strong focus on climate globally and in Singapore, TB 1 provides guidance on climate-related risk considerations in financial reporting and audits of financial statements. It also includes an example of a Singapore entity in the transportation industry to illustrate how climate-related risks could affect how the principles of the financial reporting standards and auditing standards are applied.
-
SR News
October 2022 ISSB meeting podcast available
25 Oct 2022
In this podcast, ISSB Chair Emmanuel Faber and Vice-Chair Sue Lloyd share on topics discussed at its October meeting, including the key decisions made in the meeting; background on the greenhouse gas emissions discussion; and overview of the ISSB's decisions on priority work.
-
SR News
ISSB unanimously confirms Scope 3 GHG emissions disclosure requirements with strong application support, among key decisions
21 Oct 2022
At its October meeting, ISSB has voted to require an entity to disclose Scope 1, Scope 2 and Scope 3 greenhouse gas (GHG) emissions. The ISSB will develop relief provisions at a future meeting related to the application of the Scope 3 requirements. The ISSB also made key decisions relating to the proposed General Requirements Standard, interoperability with jurisdictional requirements and future agenda priorities.
-
SR News
October 2022 International Sustainability Standards Board agenda and meeting papers available
07 Oct 2022
Topics for discussion at the ISSB meeting to be held on 18 – 21 October 2022 include the redeliberation of the proposals in its exposure drafts for general sustainability-related disclosures and climate-related disclosures and industry-based materials.
-
SR News
September 2022 ISSB meeting podcast available
29 Sep 2022
In this podcast, ISSB Chair Emmanuel Faber and Vice-Chair Sue Lloyd share on topics discussed at its September meeting, including the key developments since the last board meeting; highlights from the discussion on feedback to draft standards; and the importance of proportionality and scalability. The recording can be found on the IFRS Foundation website and YouTube Channel.
-
SR News
September 2022 ISSB Update available and work plan updated
27 Sep 2022
This Update highlights ISSB’s discussions on the summary of comments on its Exposure Drafts for general sustainability-related disclosures and climate-related disclosures. The ISSB work plan has also been updated.
-
SR News
September 2022 International Sustainability Standards Board agenda and meeting papers available
09 Sep 2022
For this ISSB meeting to be held on 20 – 23 September 2022, topics for discussion include the General Sustainability-related Disclosures, Climate-related Disclosures and updates on the connectivity with the IASB’s work.
-
SR News
July 2022 ISSB Jurisdictional Working Group meeting summary available
15 Aug 2022
The meeting was held on 18 July 2022, and topics discussed include feedback from stakeholders on the ISSB’s Exposure Drafts on general requirements and climate-related disclosures; ongoing bilateral engagements between participants to identify differences between current proposals with a view to achieving greater interoperability; and next steps for the working group.
-
SR News
ISSB receives global response on proposed sustainability disclosure standards
05 Aug 2022
The International Sustainability Standards Board (ISSB) has received more than 1,300 comment letters on its two proposed sustainability disclosure standards. In accordance with IFRS Foundation's due process, the ISSB will now assess and discuss the comments in its Board meetings.