Updates from the ISSB
The IFRS Foundation has issued a publication – ‘Voluntarily applying ISSB Standards—A guide for preparers’ (Voluntary Application Guide) to
support companies communicate their progress as they begin to apply ISSB Standards11
ISSB standards include:
• IFRS S1, General Requirements for Disclosure of Sustainability-related Financial Information and
• IFRS S2, Climate-related Disclosures
in advance or in the absence of jurisdictional regulations.
To access the text of the publication, please click here