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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.
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SR News
Webinar on the International Sustainability Standards Board's exposure drafts
12 Apr 2022
The International Sustainability Standards Board (ISSB) is holding two live webinars on 28 April 2022 and 29 April 2022 (Singapore Time) for all stakeholders on its proposed standards on general sustainability-related disclosures and climate-related disclosures.
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SR News
ISCA Invites Comments on ISSB's EDs on General Sustainability-related and Climate-related Disclosure Requirements
01 Apr 2022
ISCA is seeking views on the following International Sustainability Standards Board’s (ISSB) Exposure Drafts (EDs): • IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information • IFRS S2 Climate-related Disclosures
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SR News
Technical Readiness Working Group: Recommendations for Consideration by the ISSB
13 Dec 2021
The IFRS Foundation published the webcast presenting the Technical Readiness Working Group's prototypes and other recommendations for consideration by the International Sustainability Standards Board.
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SR News
IFAC Charts the Way Forward for Assurance of Sustainability Information
06 Dec 2021
This vision addresses the importance of global standards, regulation that supports decision-useful disclosure, and the value of an interconnected approach to sustainability and financial information reporting and assurance.
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SR News
IFAC Publication Highlights Opportunities in Sustainability Information for Small Businesses and Their Advisers
18 Nov 2021
The publication Sustainability Information for Small Businesses: The Opportunity for Practitioners outlines some of the benefits for SMEs using and even reporting on sustainability information, highlighting the range of services practitioners can provide, including advisory, reporting, Agreed-Upon Procedures (AUP) engagements and assurance.
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SR News
IFRS Foundation announces International Sustainability Standards Board (ISSB)
03 Nov 2021
The IFRS Foundation Trustees (the “Trustees”) have announced three developments
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SR News
ISCA Comments on IFRS Foundation Trustees’ ED on Proposed Targeted Amendments to the IFRS Foundation Constitution to Accommodate an ISSB to Set IFRS Sustainability Standards
29 Jul 2021
ISCA agreed broadly with the proposed targeted amendments to the IFRS Foundation Constitution. However, we provided feedback that additional differentiation is required between the IASB and ISSB, particularly in the consideration of stakeholders beyond capital markets. We also suggested for the Trustees to specify how the ISSB will work closely together with the IASB and for the inclusion of the word “reporting” in the names of the new board and its associated standards.