The International Sustainability Standards Board’s (ISSB) First two exposure drafts of Sustainability and related Financial and Climate disclosure requirements are available for public consultation and comments until 29 July 2022. 


Exposure Draft ED/2022/S1 General Requirements for Disclosure of Sustainability-related Financial Information is published by the ISSB for comment only.
Exposure Draft ED/2022/S2 Climate-related Disclosures is published by the ISSB for comment only.

Information and Implications

Professional accountants and finance executives are ideally positioned to play a key advisory role in addressing the reporting requirements, challenges and opportunities relating to sustainability and climate change. These matters affect each business differently, either directly or indirectly. Interested parties are encouraged to review the exposure drafts based on their unique application and express their opinions to minimise any unintended consequences before final pronouncements are made.

Context for the beginner

The ISSB recently unveiled two proposed standards for general sustainability – and specific climate related disclosure requirements.  The new Board tries to set unified rules for entities around the world. Read more Here.

Need assistance

Submit your comments by 12 July 2022 to Saiba@Saiba.Org.Za. SAIBA will leverage the benefit of the pooling of our members’ resources to submit comments on your behalf to the ISSB.

Unique SAIBA offering

SAIBA prides itself in being at the forefront of new developments and equipping our members with the resources to ensure their success. The Southern African Institute for Business Accountants (SAIBA) and the Regenesys Business School have partnered to prepare a license to help financial executives and accounting officers understand the nature and oversight of climate risk, climate litigation, climate reporting and disclosure aspects. Read more here.
SAIBA hosted an Accountant’s Climate and Sustainability Summit on 12 May 2022.  View the event brochure here or view a recording of the event by registering here.

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