The International Sustainability Standards Board (ISSB) launched a consultation on its first two proposed standards on sustainability disclosures.
– ED IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information, which sets out general sustainability-related disclosure requirements
– ED IFRS S2 Climate-related Disclosures, which specifies climate-related disclosure requirements.
The documents are open for comments until 29 Juy 2022.
For further information, please refer to the IFRS Foundation website