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Key points

  • The International Sustainability Standards Board (ISSB) has issued two exposure drafts (EDs) with the expectation that final standards will be issued by the end of 2022.
  • The ISSB’s objective is to issue standards that provide a comprehensive global baseline for consistent, comparable and high-quality environmental, social and governance (ESG) reporting designed to meet investor needs.
  • The General requirements ED (IFRS S1) provides a core framework for the disclosure of material information about all significant sustainability-related risks and opportunities across an entity’s value chain.
  • The Climate ED (IFRS S2) sets out requirements for entities to disclose information about significant climate-related risks and opportunities that will enable users of general purpose financial reporting to assess the impact of those risks and opportunities on the entity’s (a) financial position, performance and cash flows; (b) enterprise value; and (c) strategy and business model.
What's inside (free registration required to view):
  1. Introduction
  2. The General Requirements Exposure Draft
    1. Overview
    2. Objective
    3. Scope
    4. Core content
    5. General features
  3. The Climate Exposure Draft
    1. Overview
    2. Objective
    3. Scope
    4. Governance
    5. Strategy
    6. Risk management
    7. Metrics and Targets
  4. Adoption and Effective Date of the Exposure Drafts
  5. Next Steps
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