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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.
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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.
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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.
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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.
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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.
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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.
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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.
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SR News
First episode of the ISSB podcast available
29 Jul 2022
In this podcast, ISSB Chair Emmanuel Faber and Vice-Chair Sue Lloyd share on ISSB discussions at its July meeting. Topics discussed include the background on the ISSB; a reaction to the first board meeting and highlights from the discussions; and impressions of initial responses to the Exposure Drafts. The recording can be found on the IASB website and YouTube Channel.
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SR News
ISCA Comments on ISSB’s Exposure Drafts on (1) General Requirements for Sustainability-Related Financial Disclosures and (2) Climate-related Disclosures
29 Jul 2022
ISCA commends the International Sustainability Standards Board (ISSB) for its efforts to develop a comprehensive global baseline of sustainability disclosures, which is not an easy task given the varying levels of maturity amongst preparers and users of such information. However, we provided feedback that certain requirements in the Exposure Drafts are being set too high as a baseline and suggested a few possible approaches to make the Exposure Drafts more adoption-friendly by recognising that sustainability is a journey.
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SR News
Path to global baseline: ISSB outlines actions required to deliver global baseline of sustainability disclosures
18 May 2022
The IFRS Foundation’s International Sustainability Standards Board (ISSB) has published a summary of the necessary steps required to establish a comprehensive global baseline of sustainability disclosures. The ISSB’s global baseline presents a unique opportunity to reduce the fragmentation of sustainability disclosure requirements.