Ten must-dos for ESG managers navigating the new ISSB sustainability disclosure standards.
The introduction of IFRS S1 and S2 by the International Sustainability Standards Board (ISSB) signals a new era in environmental, social, and governance (ESG) reporting. As ESG managers navigate this evolving landscape, adapting to these new standards will be critical.
IFRS S1 focuses on providing a standardised approach to disclosing sustainability-related financial risks and opportunities, aligning with existing IFRS accounting standards. IFRS S2 is geared towards explicit disclosures about climate-related risks and opportunities, mandating climate scenario analyses and setting criteria for disclosing climate-related targets and emissions data.
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