INTERNATIONAL TECHNICAL ROUND UP – ISSB TO BED IN IFRS SI AND S2 RATHER THAN DEVELOP NEW STANDARDS
July 22nd, 2024
The International Sustainability Standards Board (ISSB) has pledged over the next two years to help companies transition to making IFRS S1 and IFRS S2 declarations rather than developing additional sustainability reporting standards. It will focus “on the provision of high-quality, decision-useful information”, including help in measuring greenhouse gas emissions. Meanwhile, its new two-year plan stresses work with the Global Reporting Initiative (GRI) on ensuring it standards have “full interoperability” with ISSB, to “jointly identify and align common ...
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