Waves of reform to sustainability reporting regimes are only beginning and will gather pace. Much has happened since the first two Sustainability Disclosure Standards were published by the ...

On June 26, 2023, the International Sustainability Standards Board (“ISSB”) released its first two sustainability disclosure standards (the “ISSB Standards”), IFRS S1 General Requirements for ...

In late June, the International Sustainability Standards Board (ISSB) released its first two standards: the IFRS S1 and S2. Companies globally welcomed these standards because they consolidate many ...

The International Sustainability Standards Board (ISSB) has launched two sets of disclosure standards for companies on climate and sustainability-related risks and opportunities to make the ...

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Anyone who has dipped a toe in environmental, social, and governance (ESG) investing knows that there is an alphabet soup of reporting standards aiming to measure corporate adherence to sustainability ...

The FINANCIAL — Companies will need to account for greenhouse gas emissions produced by their entire resource ecosystem under new climate reporting metrics and targets proposed by the International ...

The International Sustainability Standards Board (ISSB), which in October voted to make Scope 3 reporting mandatory, has announced a minimum one-year temporary exemption to give companies more time to ...

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The International Sustainability Standards Board this year plans to complete two rule proposals that would cover companies’ disclosures of climate-related risks to their business and broaden the ...