The ISSB issued IFRS S1 and S2 in June 2023. These standards set a 'global baseline' for disclosure of sustainability-related financial information, and are expected to be endorsed and/or adapted by many jurisdictions worldwide. Sustainability At a Glance - IFRS Sustainability Disclosure Standards summarises IFRS S1 and S2 into a few pages, making it a useful resource for those familiarising themselves with these new standards.
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Source: BDO Global
