Disclosure of Sustainability-related Financial Information – AcSB

Date recorded:

At its meeting on April 26, 2022, the AcSB discussed its plan to respond to the International Sustainability Standards Board’s Exposure Drafts, “IFRS S2 General Requirements for Disclosure of Sustainability-related Financial Information” and “IFRS S2 Climate-related Disclosures.” The Board decided to focus on aspects of the proposals that intersect with its work as the accounting standard setter, with a focus on the connectivity between traditional financial reporting and sustainability information. The Board approved a limited outreach plan and a communication plan focusing on encouraging stakeholder responses. The Board will discuss its draft response at its June 2022 meeting.

Review the Executive Summary on the AcSB's Web site.

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