ISSB releases exposure drafts on first two IFRS Sustainability Disclosure Standards

The International Sustainability Standards Board (ISSB) has published its first two exposure drafts on IFRS Sustainability Disclosure Standards: 1) IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information; and 2) IFRS S2 Climate-related Disclosures. The proposals have been developed in response to requests from G20 leaders, the International Organization of Securities Commissions (IOSCO) and others for enhanced information from companies on sustainability-related risks and opportunities. The proposals set out requirements for the disclosure of material information about a company’s significant sustainability-related risks and opportunities that are necessary for investors to assess a company’s enterprise value and are not limited only to climate-related matters. The deadline for comments on both proposals is 29 July 2022.


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