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ISSB issues inaugural global sustainability disclosure standards
06/26/2023 Since 1 year
The International Sustainability Standards Board (ISSB) has published its inaugural standards, IFRS S1 and IFRS S2, for sustainability-related disclosures in global capital markets.
IFRS S1 provides a set of disclosure requirements designed to enable companies to communicate to investors about the sustainability-related risks and opportunities they face over the short, medium and long term. IFRS S2 sets out specific climate-related disclosures and is designed to be used with IFRS S1.
Both standards are fully aligned with the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD).
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