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The IFRS Foundation has announced three significant developments to provide global financial markets with high-quality disclosures on climate and other sustainability issues:
- Forming the new International Sustainability Standards Board (ISSB);
- Consolidating of the Climate Disclosure Standards Board (CDSB) and the Value Reporting Foundation (VRF – the Integrated Reporting Framework and the SASB Standards) by June 2022; and
- Publishing a prototype Standard of climate and general disclosure requirements that has been developed by the Technical Readiness Working Group (TRWG).
Read our Adviser Alert for more information.
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Download the document adviser-alert_2021-11_issb_p
IFRS Adviser Alert | IFRS Foundation Announces Formation of the ISSB