IFRS Foundation and EFRAG Publish Interoperability Guidance
The document is designed to reduce complexity, fragmentation, and duplication for companies applying both the ISSB Standards and ESRS
Biodiversity, Human Capital May Fall Under ISSB Gambit
ISSB plans to establish specific disclosures for sustainability-related financial disclosures, establishing a global baseline
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