Since issuing its inaugural IFRS Sustainability Disclosure Standards, IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures, the ISSB has made considerable progress with their adoption and implementation as the September 2023 ISSB podcast explains. Perhaps the most important implementation resource is the ISSB Knowledge Hub a free online resource for preparers, designed to help them understand and get ready for applying S1 and S2. The September 2023 ISSB meeting is summarized in the September 2023 ISSB Update. In connection with the International Applicability of SASB Standards Project, blackline documents detailing revisions to the SASB Standards have been published on www.SASB.org Read more here.
Interestingly the ISSB Chair Emmanuel Faber published an article in the French newspaper Le Monde, and duly shared it in both French and English on social media, where he seemed to question double materiality concept that underpins the ESRS.