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• ISSB issues targeted amendments to the SASB standards to enhance their international applicability

• 19 Dec, 2023

• The International Sustainability Standards Board (ISSB) has issued amendments to the Sustainability Accounting Standards Board (SASB) standards to enhance their international applicability. The amendments will be effective for annual reporting periods beginning on or after 1 January 2025.

• ISSB publishes IFRS S1 'General Requirements for Disclosure of Sustainability-related Financial Information'

• 26 Jun, 2023

• The International Sustainability Standards Board (ISSB) has published IFRS S1 ‘General Requirements for Disclosure of Sustainability-related Financial Information’. IFRS S1 sets out overall requirements with the objective to require an entity to disclose information about its sustainability-related risks and opportunities that is useful to the primary users of general purpose financial reports in making decisions relating to providing resources to the entity. IFRS S1 is effective for annual reporting periods beginning on or after 1 January 2024.

• ISSB publishes IFRS S2 'Climate-related Disclosures'

• 26 Jun, 2023

• The International Sustainability Standards Board (ISSB) has published IFRS S2 ‘Climate-related Disclosures’. IFRS S2 sets out the requirements for identifying, measuring and disclosing information about climate-related risks and opportunities that is useful to primary users of general purpose financial reports in making decisions relating to providing resources to the entity. IFRS S2 is effective for annual reporting periods beginning on or after 1 January 2024.