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Items tagged with "ISSB"

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UK listed companies get ISSB-based rules on a comply or explain basis

The UK Financial Conduct Authority (FCA) has finalised rules requiring listed companies to report against the UK Sustainability Reporting Standards (UK SRS), the UK-endorsed version of the International Sustainability Standards Board (ISSB) standards.

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Nigeria asks companies to show their ISSB homework

Nigeria’s Securities and Exchange Commission (SEC) has directed every public company and significant public interest capital market operator to submit, by 15 October 2026, its plan for adopting the International Sustainability Standards Board (ISSB) standards, IFRS S1 and IFRS S2, together with the challenges it expects to face.

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Interoperable in theory, approximate in practice

Sustainability standards are converging, but the data they produce still doesn’t line up. That is the case made by ‘Lost in Translation’, a new report from the Future of Sustainable Data Alliance (FoSDA), whose members include Bloomberg, LSEG, MSCI and S&P Global.

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New IFRS Foundation strategy, refreshed leadership team

The IFRS Foundation Trustees have set out how they intend to run the organisation over the next five years, alongside a consultation on the governance changes needed to get there.

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The ISSB updates its digital taxonomy

The International Sustainability Standards Board (ISSB) has opened a consultation on the first proposed update to its digital sustainability taxonomy, the XBRL tagging framework that lets companies mark up disclosures prepared under ISSB Standards for machine analysis.

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Singapore consults on ISSB-based disclosure standards

Singapore is taking sustainability standards forward from roadmap to rulebook. On 27 July the Accounting and Corporate Regulatory Authority (ACRA)’s Interim Sustainability Standards Committee (Interim SSC) opened a public consultation on the draft Singapore Sustainability Disclosure Standards, the formal standards that will sit beneath the mandatory climate reporting Singapore has been phasing in since FY2025.

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Philippine SEC folds IFRS 18, 19 and the ISSB sustainability standards into its rulebook

The Securities and Exchange Commission of the Philippines has issued Memorandum Circular No. 22, incorporating the latest batch of International Accounting Standards Board (IASB) and International Sustainability Standards Board (ISSB) pronouncements into its financial reporting rules. The Commission approved the adoption on 14 July.

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Japan mandates digital sustainability reporting

The Japanese Diet has passed into law, requirements for sustainability disclosures and assurance by Japanese public companies and public interest entities (PIEs), based on the standards of the Sustainability Standards Board of Japan (SSBJ).

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South Korea finalises ISSB-aligned sustainability disclosure roadmap

South Korea has finalised its roadmap for mandatory sustainability reporting, with the government and ruling party agreeing a plan that accelerates the timeline set out in February’s draft.

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IFRS Foundation launches ISSB training programme

The IFRS Foundation has announced the global launch of its ISSB Training Partner Programme, which authorises qualified organisations to deliver official training on applying the IFRS Sustainability Disclosure Standards (ISSB Standards).

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