TECHNICAL ROUND UP – ISSB DEVELOPS FLEXIBILITY FOR SMALLER COMPANIES OVER SUSTAINABILUTY STANDARDS
October 12th, 2022
The International Sustainability Standards Board (ISSB) has started detailed work on helping smaller companies apply its draft standards on general disclosures and climate reporting. A board meeting in Frankfurt, Germany, “discussed how it could give more consideration to the range of capabilities and preparedness of entities around the world to apply the proposals...”, said its minutes. That could include exempting certain reporters from certain disclosure requirements "based on specific criterion related to scalability”. The board also discussed providing ...
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