Jurisdictions representing approximately 57% of global GDP have taken steps to incorporate ISSB standards into legal and regulatory frameworks.

核心提示：国际财务报告准则基金会（IFRS）发布《可持续相关风险 ... 财务报告可持续披露准则（以下简称ISSB准则）时所依据的“整合思维”理念 ...

At the official launch of the standards at the International Financial Reporting Standards (IFRS) Foundation’s annual conference on the same day, ISSB chair Emmanuel Faber said that ISSB stood on the ...

Such disclosures will be ‘the future of climate reporting’, says ISSB chair Emmanuel Faber, as the global standards body assumes new responsibility to develop guidance on how firms should put out ...

The guide discusses how companies applying ISSB standards can benefit from the process they might already follow in making materiality judgments when preparing financial statements, particularly when ...

The International Financial Reporting Standards (IFRS) Foundation’s International Sustainability Standards Board (ISSB) was launched in November 2021 at the COP26 climate conference. By June ...

The IFRS Foundation created the ISSB to draft the just announced IFRS Sustainability Disclosure Standards. The IFRS Standards are based heavily on the recommendations of the Financial Stability ...

which oversees the ISSB and the International Accounting Standards Board, presented the findings to the Financial Stability Board on Tuesday. The report also discusses the alignment of disclosures ...

The International Sustainability Standards Board (ISSB) has postponed a formal decision regarding amendments to its IFRS S1 standard, reports IPE. IFRS S1 outlines the requirements for disclosing ...

In June 2023, the International Sustainability Standards Board (ISSB) released the International Financial Reporting Standards (IFRS) Sustainability Disclosure Standards. The Standards are IFRS S1 ...

The Securities Commission in a statement said the ISSB developed its first two standards ... The first two standards are called the IFRS S1 (General Requirements for Disclosure of Sustainability ...