International Sustainability Standards Board (ISSB)’s Post

In Case You Missed It #ICYMI is a monthly series designed to highlight major IFRS Sustainability-related news items in a shareable, bite-sized video report. 📺 Learn more about the topics in the video: 🔹 A new guide to help companies identify and disclose material sustainability information: https://bit.ly/3ZIAMu3 🔹 The IFRS Foundation's webcast series on connectivity between financial statements and sustainability-related financial disclosures: https://bit.ly/3DwphhA 🔹 The December ISSB podcast, which explores recent developments including a new report, educational material and the November 2024 board meeting: https://bit.ly/3P1lewj Get more insights! Those with free IFRS.org accounts (https://bit.ly/4gCskmK) can receive a longer, text-based version of this update up to a week earlier by selecting 'Applying Sustainability standards' in the IFRS Follows and notifications dashboard: https://bit.ly/4gIneW4 Engage and lead in sustainability disclosure with IFRS Sustainability resources: ✅ Join the IFRS Sustainability Alliance: https://bit.ly/3VKbHO2 ✅ Earn the FSA Credential: https://bit.ly/3Zc0O8N ✅ Embed IFRS S1, IFRS S2 and SASB Standards into products and services with IFRS Sustainability licensing: https://bit.ly/4gxQwqu

In Case You Missed It #ICYMI is a new series designed to highlight major IFRS Sustainability-related news items in a shareable, bite-sized monthly video report.     📺 Learn more about the topics in the video:    🔹 The IFRS Foundation publishes voluntary application guide: https://lnkd.in/e5iHS-JE 🔹 World Bank Group and IFRS Foundation to support sustainability standards in EMDEs: https://lnkd.in/g_K68pHU 🔹 Several jurisdictions have open consultations on proposed sustainability disclosure requirements, track them here: https://lnkd.in/eyh5w8n8 Those with free IFRS.org accounts can choose to receive a longer, text-based version of this report up to a week earlier by selecting 'Applying Sustainability standards' in the IFRS Follows and notifications dashboard: https://lnkd.in/eb4WUZhS    Engage and lead in sustainability disclosure with IFRS Sustainability resources:   ✅ Join the IFRS Sustainability Alliance: https://lnkd.in/eQGUkY4r   ✅ Earn the FSA Credential: https://lnkd.in/e93JXvnW   ✅ Embed IFRS S1, IFRS S2 and SASB Standards into products and services with IFRS Sustainability licensing: https://lnkd.in/ejDExs5e

ISSB published an important new guide today, on the fringes of ISSB Board Week in Beijing, and our engagements with leading investors: 🔗 Read the guide here: https://lnkd.in/dBcVWfdD Why does this matter? The demand for better information to support investment decision-making has never been greater. Investors and global capital markets increasingly require sustainability-related disclosures that are clear, decision-useful, and aligned with financial reporting. The new guide provides a practical roadmap for companies adopting ISSB Standards, focusing on the following key areas: 1️⃣ Explaining SRROs in IFRS S1: The guide helps companies understand how sustainability-related risks and opportunities (SRROs) are defined in IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information, and how these can arise from a company’s dependencies and impacts. 2️⃣ Dependencies and Impacts: IFRS S1 explains how companies depend on and affect resources and relationships—human, intellectual, financial, natural, manufactured, and social—across their value chains. These dependencies and impacts can contribute to either preservation or degradation and may give rise to SRROs that could reasonably be expected to affect a company’s future prospects. 3️⃣ The Power of Integrated Thinking: Central to the ISSB’s approach is integrated thinking—considering the interconnection between a company, its stakeholders, society, the economy, and the natural environment throughout its value chain. 4️⃣ Materiality Process Alignment: The guide highlights how companies already applying IFRS Accounting Standards can leverage familiar processes for making materiality judgments, as outlined in IFRS Practice Statement 2: Making Materiality Judgements. This alignment ensures companies are well-positioned to integrate ISSB Standards with minimal disruption. 5️⃣ Driving Connectivity Across Standards: The guide also addresses how sustainability-related disclosures can connect seamlessly with financial statements. For organizations meeting broader stakeholder needs, it offers guidance on aligning ISSB Standards with ESRS or GRI Standards, supporting companies in building comprehensive, globally relevant reports. This guide is a major step forward in helping companies bridge financial and sustainability reporting, ensuring they meet the evolving expectations of investors. #ISSB #IFRS #Sustainability #Materiality

As you prepare for year-end reporting, hone your financial reporting skills by registering for this #IFRS and ISSB update training. #IFRSAcademy #PwC

Published today by the IFRS Foundation: A guide for regulators implementing the IFRS #digital #taxonomies in a digital filing system for both the International Accounting Standards Board (IASB) & International Sustainability Standards Board (ISSB). Full details 👇

Watch a new webcast series on connectivity between the financial statements and sustainability-related financial disclosures.    The final two episodes of our new webcast series are now available.     Join International Accounting Standards Board (IASB) technical staff Gustavo Olinda and International Sustainability Standards Board (ISSB) technical staff Gabriel Benedict, CPA as they discuss how IFRS Accounting Standards and IFRS Sustainability Disclosure Standards complement each other.     They also walk through examples to illustrate how applying the Standards together results in complementary and connected reported information.       Watch the full webcast series here: https://lnkd.in/esnm62Cu   We have also launched a new dedicated connectivity webpage hosting all related resources and updates: https://lnkd.in/e-tSf4JD   #IFRSAccounting #IFRSSustainability #IASB #ISSB 

A nice reminder today from the IFRS Foundation discussing the connectivity between financial statements #iasb and sustainability-related disclosures #issb. This is a great time of year to review your ‘material’ factors and their consistency with your policies, governance, strategy, investment and risk management, and reporting. https://lnkd.in/gWF_vK4m #esg #sustainableinvestments #responsibleinvesting #sustainability #commercialrealestate #multifamily

The IFRS Foundation's webcast series on connectivity between financial statements and sustainability-related financial disclosures discusses how IFRS Accounting Standards and IFRS Sustainability Disclosure Standards complement each other. Through practical examples, they illustrate how applying the Standards together results in complementary and connected reported information. https://bit.ly/3DwphhA Webcast 1: IFRS Standards—Complementary and connected information Webcast 2: Example—Climate-related risks and impairment of non-financial assets Webcast 3: Example—Climate-related opportunities and changes in product mix  Webcast 4: Example—Climate-related commitments Link to all webcasts are provided in 1st comment #IFRS #Sustainability #ESG #sustainabilityreporting

This training would cover trending issues in #IFRS including sustainability disclosures! Save your spot! #PwC #IFRSAcademy

The IFRS Foundation has today published Using the IFRS digital taxonomies—A guide for regulators implementing the IFRS digital taxonomies in a digital filing system.    Digital financial reporting enables investors to efficiently search, extract and compare companies’ financial reports. The IFRS digital taxonomies – the IFRS Accounting Taxonomy and the IFRS Sustainability Disclosure Taxonomy – facilitate companies’ reporting of financial information in a computer-readable, structured data format. The guide is developed to assist regulators in their implementation of the IFRS digital taxonomies.   Find out more: https://lnkd.in/eE6cxskG   International Accounting Standards Board (IASB), International Sustainability Standards Board (ISSB) #IFRSdigitaltaxonomy #digitaltaxonomy #taxonomy #IASB #ISSB #IFRS