Purpose-driven Business Reporting in Focus — IFRS Foundation creates new board to set global sustainability standards
This edition of Purpose-driven Business Reporting in Focus discusses the IFRS Foundation’s (IFRSF) establishment of the International Sustainability Standards Board (ISSB) and explains the work programme of the IFRSF Technical Readiness Working Group. It also summarises two Prototypes on climate-related disclosure and general requirements that have been published by the IFRSF and sets out next steps, including considerations for companies and UK implications.