Decoding the Objective, Scope and Conceptual Foundations of IFRS S1 On 26 June, the International Sustainability Standards Board (ISSB) issued IFRS 1 - General Requirements for Disclosure of Sustainability-Related Financial Information (IFRS S1) and Climate-Related Disclosures (IFRS S2) (collectively referred to as the "ISSB Standards"). The ISSB Standards significantly shift sustainability disclosure from voluntary to…
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