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- IFRS - ISSB delivers further harmonisation of the sustainability . . .
The ISSB’s climate Standard is the foundational baseline for CDP’s climate disclosure Our new questionnaire, open now for 2024 disclosure, is aligned with IFRS S2
- ISSB Climate-related disclosure checklist | EY - Global
An entity that prepares sustainability-related financial disclosures in accordance with the ISSB Standards must always apply IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information (IFRS S1)
- The ISSB’s New Sustainability Disclosure Standards
While IFRS S1 sets reporting and disclosure requirements for sustainability-related risks and opportunities, IFRS S2 applies to climate-related risks and opportunities These items include events to help general purpose financial report users make decisions about providing resources to the entity
- ISRB 2024-03 Q1 Sustainability Reporting Update - BDO Global
The IFRS Sustainability Disclosure Taxonomy is due in April 2024 EFRAG released its first and second batch of technical explanations for ESRS implementation The US SEC has decided to stay the climate-related disclosure rules temporarily while awaiting judicial review
- FAQs - SASB
IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information requires companies to consider the SASB Standards, knowing that those 77 industry-based disclosure standards provide investors with comparable, decision-useful information
- IFRS - ISSB Update November 2024
The ISSB met on 20 November 2024 to discuss supporting the implementation of IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures
- An introduction to ISSB’s new International Sustainability Disclosure . . .
IFRS S1 provides the general requirements for disclosure of sustainability-related risk and opportunities that could affect a company It provides an overview of the disclosure requirements and prescribes how an entity should prepare and report including content and presentation
- Understanding ISSB Reporting Standards: A global ESG baseline
ISSB: High-level framework with climate and sustainability standards (IFRS S1 and S2) GRI: Comprehensive ESG disclosures, including biodiversity, human rights, and supply chains
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