TECHNICAL ROUND UP – ISSB FLAGS IMPLEMENTATION PROBLEMS WITH FIRST TWO STANDARDS
November 14th, 2024
The International Sustainability Standards Board (ISSB) is considering a report highlighting difficulties in implementing its first two standards, with board members to consider whether they need amending. The paper focuses especially on problems linked to IFRS S2 on climate-related disclosures, such as concluding paragraphs being “unclear and [that] appear contradictory” to requirements in IFRS S2 regarding disclosure of “scope 3 category 15 GHG emissions”, for example. Another paper discusses benefits and problems caused by amending the standards - ...
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