iGAAP in Focus — Sustainability reporting — ISSB proposes global baseline of sustainability disclosure standards for capital markets

Published on: Apr 08, 2022

This iGAAP in Focus outlines the proposals for IFRS Sustainability Disclosure Standards IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures published for public consultation on March 31, 2022 by the International Sustainability Standards Board.

For public companies, disclosure requirements would need to be mandated by securities regulators. Both the CSA and SEC have issued draft climate related disclosure requirements that will need to be issued in final form prior to becoming regulatory requirements.

This publication was released by our Global firm.


Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.