International Sustainability Standards Board - IFRS
About the International Sustainability Standards Board. The Trustees of the IFRS Foundation announced the formation of the International Sustainability Standards Board (ISSB) on 3 November 2021 at COP26 in Glasgow, following strong market demand for its establishment.The ISSB is developing—in the public interest—standards that will result in a high-quality, …
ISSB: Frequently Asked Questions - IFRS
2021年11月3日 · The Trustees announced the formation of the ISSB on 3 November 2021 at COP26 in Glasgow.. The ISSB was established as part of the IFRS Foundation because of investor, company and international policy maker (including the G20, G7, IOSCO and the Financial Stability Board) demand for:
Voluntarily applying ISSB Standards - IFRS
The IFRS Foundation's logo and the IFRS for SMEs ® logo, the IASB ® logo, the ‘Hexagon Device’, IAS ®, IASB ®, ISSB™, IFRIC ®, IFRS ®, IFRS for SMEs ®, IFRS Foundation ®, International Accounting Standards ®, International Financial Reporting Standards ®, NIIF ® and SIC ® are registered trade marks of the IFRS Foundation, further details of which are available …
Introduction to the ISSB and IFRS Sustainability Disclosure Standards
The ISSB issued its inaugural IFRS Sustainability Disclosure Standards—IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures—in June 2023.The ISSB Standards establish a high-quality global baseline of investor-focused sustainability-related disclosures.
IFRS - Ten things to know about the first ISSB Standards
2023年6月27日 · The IFRS Foundation's logo and the IFRS for SMEs ® logo, the IASB ® logo, the ‘Hexagon Device’, IAS ®, IASB ®, ISSB™, IFRIC ®, IFRS ®, IFRS for SMEs ®, IFRS Foundation ®, International Accounting Standards ®, International Financial Reporting Standards ®, NIIF ® and SIC ® are registered trade marks of the IFRS Foundation, further details of …
Answering your top five questions about the ISSB and SASB …
2022年7月28日 · For years, businesses and investors have called for a simplified sustainability disclosure landscape. In response to this market demand, in November 2021 the IFRS Foundation Trustees announced the formation of the International Sustainability Standards Board (ISSB) to develop—in the public interest—a global baseline of high-quality sustainability …
ISSB to enhance an initial set of SASB Standards - SASB
2024年7月31日 · The International Sustainability Standards Board (ISSB) is further enhancing the SASB Standards as part of its new two year work plan. Companies applying IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information are required to consider the SASB Standards to identify their sustainability-related risks and opportunities and …
IASB–ISSB Update February 2025 - IFRS
Maintenance and consistent application. Climate-related and Other Uncertainties in the Financial Statements (Agenda Paper 14) The IASB and ISSB (boards) met on 19 February 2025 to discuss a summary of the feedback on the IASB’s Exposure Draft Climate-related and Other Uncertainties in the Financial Statements.. The Exposure Draft proposed eight examples illustrating how an …
IFRS - ISSB Updates
The ISSB Update is a staff summary of the tentative decisions reached by the International Sustainability Standards Board (ISSB) in its public meetings. These take place each month, except August (usually). The ISSB Update highlights preliminary decisions of the ISSB. The ISSB's final decisions on IFRS Sustainability Disclosure Standards are formally balloted as set …
IFRS - IFRS Foundation announces International Sustainability …
2021年11月3日 · As world leaders met in Glasgow for COP26, the UN global summit to address the critical and urgent issue of climate change, the IFRS Foundation Trustees (Trustees) announced three significant developments to provide the global financial markets with high-quality disclosures on climate and other sustainability issues: