First ISSB decisions on future IFRS S1 and IFRS S2 sustainability standards
In October, the International Sustainability Standards Board (ISSB) met in Montreal to begin redeliberations on the content of the future standards IFRS S1 – General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 – Climate-related Disclosures, following a public consultation on the two draft standards which finished at the end of July.
Keywords: Mazars, Thailand, Sustainability, IFRS, ISSB
22 December 2022
In this article, we present a summary of the main decisions reached by the ISSB in October, although these decisions remain tentative until the final content is voted on prior to the official publication of the standards. A full report on the October meeting is available here and the accompanying press release can be found here.
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