Biodiversity, Human Capital May Fall Under ISSB Gambit
ISSB plans to establish specific disclosures for sustainability-related financial disclosures, establishing a global baseline
EY Global Climate Risk Barometer: Businesses Neglecting Climate Strategy
The EY Global Climate Risk Barometer indicates that despite improved reporting, businesses neglect adequate climate strategy and action
ISSB issues global sustainability disclosure standards
The International Sustainability Standards Board (ISSB) has issued inaugural standards—IFRS S1 and IFRS S2, to drive sustainability-related disclosures in capital markets worldwide. IFRS S1 provides a set of disclosure requirements to enable companies to communicate to investors about the sustainability-related risks and opportunities they face over the short, medium, and long term. IFRS S2 sets