The International Sustainability Standards Board (ISSB)’s inaugural standards—IFRS S1 and IFRS S2—mark the beginning of a new era of sustainability-related disclosures in capital markets worldwide. The ISSB Standards will help to improve trust and confidence in company disclosures about sustainability to inform investment decisions. And for the first time, these Standards create a common language for disclosing the effect of…
On 27 June 2023, under the IFRS Foundation (International Financial Reporting Standards), the ISSB (International Sustainability Standards Board) released the S1 and S2 reporting standards.
The SASB Standards will support companies implementing S1: General Requirements for Disclosure of Sustainability-related Financial Information. As we discussed in our recent update on the role of the SASB Standards within the ISSB Standards, companies applying S1 will consider the industry-based SASB Standards for topics beyond climate, to help them identify their sustainability-related risks and opportunities and provide appropriate disclosures….
On August 1, 2022, I published a letter here about the consolidation of the Value Reporting Foundation — home to the SASB Standards, Integrated Reporting Framework, and Integrated Thinking Principles — into the IFRS Foundation. That was a remarkable milestone in the journey to embed sustainability information into capital markets infrastructure. I’m now writing to update you on the progress we’ve…
On 17 February, more than 1,000 people from 45 countries convened in Montreal and online to discuss what’s next for investor-focused sustainability disclosure. Onsite in Montreal, the room was abuzz as businesses, investors, policymakers, regulators and other stakeholders engaged in meaningful discussion about the forthcoming standards from the ISSB. Read on for six key takeaways from the day’s sessions. 1….
Dan Botterill, CEO and Founder of Rio ESG—a company that’s democratizing access to ESG expertise. Their platform enables organizations of any size to plug into their proprietary tools and insight to leverage their wealth of ESG experience. Dan explains how their system works, how a company can quickly size up their ESG efforts, and gain a clearer picture of their…