The ISSB releases its final climate disclosure standards!
June 27, 2023 •
Yesterday, the ISSB released its final standards (you have to register with the “IFRS Sustainability Standards Navigator to gain access to the standards – boy, I do not like that). Here is the press release. Upon registering, you will gain access to:
1. IFRS S1: Sustainability-Related Disclosures Generally
2. IFRS S2: Climate-Related Disclosures
3. S1 Guidance | Illustrative Guidance & Examples
4. S2 Guidance | Industry-Based Guidance
Here are some related articles:
- WSJ’s “Forget the SEC, International Climate Reporting Standards Could Become the Global Baseline“
- Reuter’s “New rules aim to clamp down on corporate greenwashing”
- Barron’s “Key Group Issues Global Sustainability Reporting Standards”
- Journal of Accountancy’s “Historic global standards for sustainability reporting released“
- Greenbiz’s “The first ISSB reporting standards are here – what that means for investors“