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