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SR News
ISSB announces guidance and reliefs to support Scope 3 GHG emission disclosures
15 Dec 2022
The series of guidance and reliefs are designed to help companies embed and improve their processes for measurement and disclosure of Scope 3 GHG emissions.
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SR News
November 2022 ISSB podcast available
22 Nov 2022
In this podcast, ISSB Chair Emmanuel Faber and Vice-Chair Sue Lloyd share on topics discussed at its November meetings, including the decisions taken on scenario analysis; requirements on climate transition planning; and the timing requirements for disclosure.
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SR News
ISSB confirms requirement to use climate-related scenario analysis
01 Nov 2022
ISSB unanimously confirmed that companies will be required to use climate-related scenario analysis to inform resilience analysis. ISSB also agreed to provide application support to preparers including making use of materials developed by the Task Force for Climate-Related Financial Disclosures (TCFD) to provide guidance to preparers on how to undertake scenario analysis.
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SR News, FR Local News, Local News
ISCA Issues Technical Bulletin 1 Addressing Climate-Related Risks in Financial Statements and Audits of such Financial Statements (TB 1)
28 Oct 2022
Arising from the strong focus on climate globally and in Singapore, TB 1 provides guidance on climate-related risk considerations in financial reporting and audits of financial statements. It also includes an example of a Singapore entity in the transportation industry to illustrate how climate-related risks could affect how the principles of the financial reporting standards and auditing standards are applied.
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SR News
October 2022 ISSB meeting podcast available
25 Oct 2022
In this podcast, ISSB Chair Emmanuel Faber and Vice-Chair Sue Lloyd share on topics discussed at its October meeting, including the key decisions made in the meeting; background on the greenhouse gas emissions discussion; and overview of the ISSB's decisions on priority work.
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SR News
ISSB unanimously confirms Scope 3 GHG emissions disclosure requirements with strong application support, among key decisions
21 Oct 2022
At its October meeting, ISSB has voted to require an entity to disclose Scope 1, Scope 2 and Scope 3 greenhouse gas (GHG) emissions. The ISSB will develop relief provisions at a future meeting related to the application of the Scope 3 requirements. The ISSB also made key decisions relating to the proposed General Requirements Standard, interoperability with jurisdictional requirements and future agenda priorities.
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SR News
October 2022 International Sustainability Standards Board agenda and meeting papers available
07 Oct 2022
Topics for discussion at the ISSB meeting to be held on 18 – 21 October 2022 include the redeliberation of the proposals in its exposure drafts for general sustainability-related disclosures and climate-related disclosures and industry-based materials.
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SR News
September 2022 ISSB meeting podcast available
29 Sep 2022
In this podcast, ISSB Chair Emmanuel Faber and Vice-Chair Sue Lloyd share on topics discussed at its September meeting, including the key developments since the last board meeting; highlights from the discussion on feedback to draft standards; and the importance of proportionality and scalability. The recording can be found on the IFRS Foundation website and YouTube Channel.
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SR News
September 2022 ISSB Update available and work plan updated
27 Sep 2022
This Update highlights ISSB’s discussions on the summary of comments on its Exposure Drafts for general sustainability-related disclosures and climate-related disclosures. The ISSB work plan has also been updated.
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SR News
September 2022 International Sustainability Standards Board agenda and meeting papers available
09 Sep 2022
For this ISSB meeting to be held on 20 – 23 September 2022, topics for discussion include the General Sustainability-related Disclosures, Climate-related Disclosures and updates on the connectivity with the IASB’s work.