INTERNATIONAL TECHNICAL ROUND UP – ISSB REVIEWS SECTOR-SPECIFIC SASB STANDARDS TO BOOST THEIR GLOBAL APPLICABILITY
May 13th, 2023
Accountants and auditors have been asked to contribute to an International Sustainability Standards Board (ISSB) review of its sector specific SASB standards, to make them more applicable worldwide. The ISSB has taken responsibility for the former Sustainability Accounting Standards Board (SASB) standards, which companies using its IFRS S1 and S2 standards on general sustainability and climates must consider when drafting sustainability reports. But 20% of SASB standards incorporate references to specific jurisdictional laws and regulations: “Revising these ...
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