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Heads Up — Setting the Standard: When ESG and Climate Reporting Meet Financial Reporting

Published on: Nov 30, 2021

This Heads Up discusses recent and anticipated moves toward improving the consistency and comparability of companies’ sustainability disclosures in their general-purpose financial reporting, including a key development announced at the 26th United Nations Conference of the Parties (COP26). Among the topics addressed are (1) the IFRS Foundation trustees’ announcement at COP26 of the formation of the International Sustainability Standards Board (ISSB); (2) the publication of two prototypes of disclosure requirements related to general sustainability and climate, respectively, which are expected to form the basis for future ISSB sustainability disclosure standards; and (3) potential SEC rulemaking related to environmental, social, and governance (ESG) disclosures in companies’ financial filings.

This publication was released by our US firm.


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