ISSB publishes webcasts on current and anticipated effects
22 May 2024
The International Sustainability Standards Board (ISSB) has published two webcasts on the disclosure requirements related to current and anticipated effects of sustainability-related risks and opportunities on an entity's financial position, financial performance and cash flows.
The webcasts are hosted by ISSB Vice-Chair Sue Lloyd and ISSB staff member Gabriel Benedict.
The first webcast provides an overview of the overarching requirements and focuses on requirements related to disclosing information about the financial effects in the current reporting period.
The second webcast focuses on the requirements related to disclosing information about the financial effects over the short, medium and long term—including the judgement needed for such disclosures—and requirements in the ISSB standards that support application, including proportionality mechanisms.
Please click to access the webcasts via the press release on the IFRS Foundation website.
