ISSB

RI is tracking the jurisdictions adopting the ISSB standards, implementation deadlines and assurance requirements.

The latest developments in sustainable finance: Nigeria launches consultation on ISSB standards; BoA removes explicit mentions of bans on financing coal and Arctic drilling.

Canadian Sustainability Standards Board close to approving draft standards based on the ISSB.

At the end of a big year for sustainability reporting standards, RI looks ahead to likely developments for the next 12 months.

In an interview with RI, Emmanuel Faber dismisses the idea that differences in adoption undermine the global baseline and gives his definition of interoperability.

Financial news from Dubai: MDBs join taskforce to boost climate and nature-linked sovereign financing; PRI launches net-zero policy taskforce for international regulators.

IFM Investors and Hesta welcome the climate-focused framework, but call for the introduction of other sustainability metrics.

A statement seen by RI asking organisations to ‘champion’ its climate standards is viewed by some as a further sign the standard setter is struggling to get backing for a global baseline.

Respondents also flag issues on materiality definitions, requesting further clarity and guidance.

The Australian Accounting Standards Board has proposed three reporting standards based on the ISSB’s two sustainability disclosure standards.