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Exposure Draft on IFRS S1 General Requirements for …

March 2022. Exposure Draft IFRS sustainability Disclosure Standard [ Draft ] IFRS S1 General Requirements for Disclosure of sustainability -related Financial Information Comments to be received by 29 July 2022. International sustainability Standards Board ED/2022/S1. Exposure Draft General Requirements for Disclosure of sustainability -related Financial Information Comments to be received by 29 July 2022. Exposure Draft ED/2022/S1 General Requirements for Disclosure of sustainability -related Financial Information is published by the International sustainability Standards Board (ISSB) for comment only. Comments need to be received by 29 July 2022 and should be submitted by email to or online at All comments will be on the public record and posted on our website at unless the respondent requests confidentiality. Such requests will not normally be granted unless supported by a good reason, for example, commercial confidence.

Exposure Draft ED/2022/S1 General Requirements for Disclosure of Sustainability-related Financial Information is published by the International Sustainability Standards Board (ISSB) for comment only. Comments need to be received by 29 July 2022 and should be submitted by email to commentletters@ifrs.org or

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