The International Sustainability Standards Board (ISSB) has released two exposure drafts proposing significant updates to the SASB Standards and aligned amendments to the Industry-based Guidance on Implementing IFRS S2. This...
The IFRS Foundation has released educational guidance to clarify how companies should report greenhouse gas (GHG) emissions under IFRS S2 Climate-related Disclosures, enhancing investor visibility into transition risks and sustainability...
The International Sustainability Standards Board (ISSB) has proposed significant amendments to its climate disclosure standard (IFRS S2), offering new reliefs primarily for financial sector companies. These changes are designed to...