News and Publications

ISSB publishes webcasts on current and anticipated effects

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The International Sustainability Standards Board (ISSB) has published two webcasts on the disclosure requirements related to current and anticipated effects of sustainability-related risks and opportunities on an entity's financial position, financial performance and cash flows.
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May 2024 ISSB meeting notes posted

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The ISSB met on 16 May 2024 in Montreal. We have posted our comprehensive Deloitte observer notes for the project discussed during the meeting.
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120 signatories call for commitment from jurisdictions to adopt the ISSB standards

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120 investors, companies, industry associations and stock exchanges have signed a call for commitment from relevant authorities across jurisdictions to adopt the ISSB standards. The endorsed statement was developed jointly by the London Stock Exchange Group (LSEG), the Principles for Responsible Investment (PRI), the United Nations Sustainable Stock Exchanges initiative (UN SSE) and the World…
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Recording of the first IASB webinar on IFRS 18 implementation

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On 16 May 2024, the IASB offered the first of a series of live webinars aimed at facilitating a comprehensive understanding of the recently issued IFRS 18 'Presentation and Disclosure in Financial Statements'.
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IASB webcast on power purchase agreements

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The IASB has released a webcast on its exposure draft IASB/ED/2024/3 'Contracts for Renewable Electricity (Proposed amendments to IFRS 9 and IFRS 7)'.
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ISSB issues podcast on latest developments (May 2024)

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The International Sustainability Standards Board (ISSB) has released a podcast hosted by ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd discussing the latest developments around the ISSB.
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IFRS Foundation to launch webcast series on sustainability disclosures

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The IFRS Foundation has announced a new webcast series titled 'Perspectives on sustainability disclosure' with the first webinar to take place on 30 May 2024.
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Summary of the April 2024 SCC meeting

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The Sustainability Consultative Committe (SCC) met via video conference call on 29 April 2024. A summary of the meeting is now available.
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Summary of the March 2024 DPOC meeting

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The Due Process Oversight Committee (DPOC) met via video conference call on 21 March 2024. A summary of the meeting is now available.
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SEC publishes statement on the application of IFRS 19

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The US Securities and Exchange Commission (SEC) has published a statement setting out that when financial statements that apply IFRS 19 'Subsidiaries without Public Accountability: Disclosures' are included in SEC filings, these likely need to be supplemented with additional disclosures.
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