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Items tagged with "ISSB"

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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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Brazil steps back from mandatory sustainability reporting

Brazil’s securities regulator, the Comissão de Valores Mobiliários (CVM), has amended its regulation requiring public companies to provide annual ISSB-aligned sustainability disclosures, moving from a mandatory to a voluntary system. Mandatory reporting had been due to apply to 2026 data, with disclosures beginning next year.

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Sustainability disclosure is more relevant than ever in a fragmenting world

Emmanuel Faber, chair of the International Sustainability Standards Board (ISSB), used a keynote address at the Frankfurt Sustainability Standards Conference on 29 May to make a confident case for sustainability disclosure standards, as the political winds around ESG continue to shift.

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GRI and ISSB reaffirm commitment to joined-up sustainability reporting

The Global Reporting Initiative (GRI) and the IFRS Foundation have issued a joint statement setting out how GRI and ISSB standards can be used together to deliver efficient, comprehensive sustainability reporting for investors and wider stakeholders.

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ISSB passporting and growing global adoption

Speaking at the 2026 Beijing International Sustainability Conference on 11 May, International Sustainability Standards Board (ISSB) chair Emmanuel Faber outlined new initiatives and reviewed the ongoing development in global sustainability reporting.

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IFRS Foundation updates rulebook for standard setting

The IFRS Foundation has published a revised version of its Due Process Handbook, the document that governs how the International Accounting Standards Board (IASB) and the International Sustainability Standards Board (ISSB) develop, consult on and maintain their standards.

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