We comment on the ISSB’s proposals

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20 Jul 2022

We have commented on the ISSB Exposure Drafts ED/2022/S1 'General Requirements for Disclosure of Sustainability-related Financial Information' and ED/2022/S2 'Climate-related Disclosures'.

We support the proposals in ED/2022/S1 and believe it should facilitate consistent, comparable and timely sustainability information for the capital markets. Given the urgency of addressing climate change and other sustainability matters, we encourage the ISSB to finalise and issue its first standards at the earliest opportunity. Please click to download our full comment letter here.

We also strongly support the proposals in ED/2022/S2. In particular, we welcome that they build on the Task Force on Climate-related Financial Disclosures (TCFD) recommendations. This builds on the success of the TCFD, leverages the SASB Standards to incorporate industry-specific disclosure requirements and responds to the investors’ call for standards that facilitate consistent and comparable information on climate-related risks and opportunities. Please click to download our full comment letter here.

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