BDO has released ISR Bulletin 2023/04 Q2 2023 Sustainability Reporting Update (updated till 31 July 2023) which includes information on developments by the International Sustainability Standards Board (‘ISSB’), the European Union and other standard setters, that have been put forward relating to sustainability and climate reporting.
This ISR Bulletin summarises the activities in the standard setting as the ISSB and the European Union published the IFRS Sustainability Disclosure Standards and European Sustainability Reporting Standards respectively. This ISR Bulletin also contains summaries of recent updates across various jurisdictions as well as some latest news from different standard setters post-launch of the inaugural IFRS Sustainability Disclosure Standards.
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Source: BDO Global