This marks the completion of the first of two organisations to consolidate into the IFRS Foundation with the other, Value Reporting Foundation, expected to consolidate by June 2022. Also noted was that the CDSB Framework, recent technical guidance on water, biodiversity and social disclosures, and other resources will remain applicable until the ISSB publishes its IFRS Sustainability Disclosure Standards.
For more information, see the press release on the IFRS Foundation’s website.