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

The IFRS Foundation oversees both the ISSB and the International Accounting Standards Board. The guide describes the process a company can follow which is closely aligned with the four-step process ...

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 ...

RULES change. They adapt to evolving circumstances, reshaping themselves in response to new challenges and realities. Change ...

The aim is to inform the IFRS foundation about the causes of the disengagement, so that it can take actions to mitigate this concern.