The International Sustainability Standards Board today published an exposure draft proposing amendments to IFRS S2, "Climate-related Disclosures." The proposed amendments provide reliefs to ease the ...

The International Sustainability Standards Board decided during a meeting Tuesday that it will initially allow companies to focus on disclosures around climate change when they issue reports based on ...

With respect to jurisdiction-specific deviations, the FSA has made it clear that, with a view to fostering investors' confidence while at the same time curbing the compliance burden on the part of ...

On June 26, 2023, the International Sustainability Standards Board (ISSB) issued the following two inaugural standards for environmental, social, and governance (ESG) related disclosure. The ISSB was ...

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IFRS Foundation Trustees have announced that the International Sustainability Standards Board (ISSB) has undergone membership updates. Key changes include the reappointment of Sue Lloyd as vice-chair ...

When an incongruous band of officials at a handful of international organizations formulated a plan in 2019 to create a set of global sustainability disclosure standards under one roof, even they didn ...

The investor letter asserts that the financial materiality of human rights-related topics – and the critical role of human rights due diligence in identifying business risks – has never been clearer, ...