ISSB issues sustainability disclosure standards IFRS S1 and S2
On 26 June 2023, the International Sustainability Standards Board (ISSB) published two sets of disclosure requirements, IFRS S1 and IFRS S2, to help companies communicate with investors about sustainability-related risks and opportunities in the short, medium, and long term. The standards provide a framework for companies to report sustainability information in their financial statements and …
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