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SR News
January 2023 ISSB Update and podcast available
24 Jan 2023
In this podcast, ISSB Chair Emmanuel Faber and Vice-Chair Sue Lloyd share on topics discussed at the Board’s January meeting, including 2023 priorities and milestones; clarity on proposed objective of metrics disclosures in IFRS S1 and S2; disclosure of judgements, assumptions and estimates; and repurposing the IASB's concept of ‘reasonable and supportable information’.
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SR News
Register for ISSB Corporate Reporting Webinar Series
13 Jan 2023
The Corporate Reporting Webinar Series offers a deep dive into the International Sustainability Standards Board's (ISSB) two proposed standards on general requirements for sustainability-related disclosures and climate-related disclosures. During the webinars, experts will discuss current good practice and how companies can prepare for the ISSB’s global baseline of disclosure requirements, how the Integrated Reporting Framework can connect sustainability and business performance, and how effective processes and controls can enable investor-grade disclosure that is consistent and reliable.
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SR News
January 2023 International Sustainability Standards Board agenda and meeting papers available
09 Jan 2023
Topics discussed at the ISSB meeting held on 17 – 19 January 2023 include the redeliberation of the proposals in the exposure drafts for general sustainability-related and climate-related disclosures.
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SR News
December 2022 ISSB Podcast Available
05 Jan 2023
In this podcast, ISSB Chair Emmanuel Faber and Vice-Chair Sue Lloyd share on topics discussed at its December meeting, including announcements made at COP15; amendment to guidance to General Sustainability-related Disclosures (S1) to explain how companies should provide information; and ISSB's upcoming agenda consultation.
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SR News
December 2022 ISSB Update available
19 Dec 2022
This Update highlights ISSB’s deliberations of the proposals in its Exposure Drafts for IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures, including those relating to greenhouse gas emissions and Scope 3 greenhouse gas emissions.
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SR News
ISSB announces guidance and reliefs to support Scope 3 GHG emission disclosures
15 Dec 2022
The series of guidance and reliefs are designed to help companies embed and improve their processes for measurement and disclosure of Scope 3 GHG emissions.
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SR News
November 2022 ISSB podcast available
22 Nov 2022
In this podcast, ISSB Chair Emmanuel Faber and Vice-Chair Sue Lloyd share on topics discussed at its November meetings, including the decisions taken on scenario analysis; requirements on climate transition planning; and the timing requirements for disclosure.
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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.
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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.
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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.