Transcription of March 2022 Proposals Exposure Draft Snapshot - IFRS
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March 2022 Proposals Exposure Draft Snapshot - IFRS
March 2022 Proposals Exposure Draft Snapshot The International Sustainability standards Board (ISSB) proposes issuing two IFRS Sustainability Disclosure standards that would: require a company to disclose information that enables investors IFRS Sustainability Disclosure standards to assess the effect of significant sustainability-related risks and opportunities on its enterprise value; and [ Draft ] IFRS S1 establish disclosure requirements specific to climate-related risks and General Requirements for opportunities. Disclosure of Sustainability-related Project stage Financial Information The ISSB is seeking comments on the two proposed IFRS Sustainability Disclosure standards ( Exposure drafts).
the International Accounting Standards Board. Both boards are overseen by the Trustees. The ISSB’s standards will be called IFRS Sustainability Disclosure Standards. Global capital markets demand better information about sustainability-related matters to enable investors to factor in sustainability-related risks and
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