All articles by Stephen Bouvier
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NewsIFRIC rejects call to review climate-related intangible assets
Instead, the committee concluded that existing International Financial Reporting Standards offer sufficient guidance for handling such expenditures
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NewsInvestors on a biodiversity ‘learning curve’, ISSB staff report
ISSB says there is a ‘clear trend’ with water resources emerging as a top concern for those assessing BEES-related risks
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NewsISSB faces ‘reputational’ challenges as it weighs sustainability rule changes
Engaging the standard-setting process is a ‘big deal’, says Sue Lloyd
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NewsISSB reports progress in global sustainability reporting
More than 1,000 companies worldwide have reported on their sustainability impact using the ISSB norms
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NewsISSB research maps diversity in BEES, human capital reporting
This diversity could open the door to ISSB consolidating this landscape through its policy of setting a global baseline in sustainability disclosures
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NewsISSB delays decision on IFRS S1 ‘connectivity’ changes
‘Most people are supportive of this direction of travel,’ says Sue Lloyd
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NewsISSB plans to consult on SASB amendments next year
The purpose of the project is to enhance an initial set of SASB standards to support the implementation of IFRS S1 and IFRS S2
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AnalysisMateriality emerges as a core concept
Jonathan Bailey highlights the importance of financial materiality in standard setting, particularly for topics like biodiversity and human capital
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NewsISSB vice chair lays out the ‘three Cs’ of sustainability reporting
Collaboration has been vital for ISSB’s strategy to ensure sustainability standards are aligned with other globally acknowledged reporting frameworks, says Sue Lloyd
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NewsISSB members clear staff to work on further changes to SASB sustainability reporting rules
The development came after board members expressed their broad support for a proposal to enhance the reporting rulebook
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NewsISSB sets out roadmap for BEES, human capital research effort
Research projects will address need for decision-useful information for investors
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NewsISSB, EU achieve high degree of interoperability in sustainability reporting
Sue Lloyd, ISSB chair, says that the ISSB, EFRAG and the European Commission ‘have collaborated to achieve a high degree of alignment’
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NewsIASB faces tough choices on pollution pricing mechanism accounting
Chair Andreas Barckow says that although the issue ‘is not prevalent and material right now’, that position could change
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NewsISSB vice-chair rules out changes to its sustainability rules
“We’re not in the market for collecting suggestions for amendments to brand new standards”, says Sue Lloyd
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NewsISSB pledges investor-focused, scalable sustainability standard
The board will focus on implementing IFRS S1 and S2, which is essential to creating a global baseline of sustainability-related financial disclosures
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NewsISSB standards embraced by over half of global economy, claims chair
More than 20 jurisdictions have already decided to use or are taking steps to introduce ISSB standards in their legal or regulatory frameworks, says Emmanuel Faber
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NewsSASB standards update risks opening ‘Pandora’s Box’, ISSB chair warns
The chair of the International Sustainability Standards Board has warned the board risks opening a “Pandora’s Box” with its commitment to update the legacy Sustainability Accounting Standards Board’s (SASB) standards. Emmanuel Faber said: “We actually opened a Pandora’s Box […] by saying that we are now going to prioritise our ...
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NewsISSB vice chair warns on ‘peril’ of ignoring non-mandatory guidance
Sue Lloyd’s comments come as businesses and investors prepare for their first full year of sustainability reporting under the ISSB’s standards
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NewsMarkets not politics drive sustainability reporting, says ISSB chair Faber
Faber added: ‘The more these reporting systems are in place and used by finance, the less they will be challenged by the natural evolution of political consensus’
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NewsISSB to issue feedback statement, urged to tread carefully on human rights
The ISSB will prioritise support for jurisdictions applying International Financial Reporting Standard S1 and IFRS S2
