Sustainability governance plays a critical role in how an organisation approaches sustainability and could impact its ...

The two ISSB Standards released on June 26, 2023 are: IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information (IFRS S1)—which sets out the overall ...

IFRS S1 and IFRS S2 (Standards), on 26 June 2023 with the aim of improving the disclosure and transparency of ESG information reported by companies. The Standards were published after feedback was ...

As global sustainability reporting standards converge, board directors face new challenges and opportunities in navigating ...

Even the terms of the debate have sparked confusion, with participants urging regulators and standard ... disclosure is warranted,” he said. The MSRB in December 2021 issued a request for ...

The draft standard proposes disclosure requirements for public sector entities ... comparable sustainability information is important to meet the information needs of investors," said ISSB vice-chair ...