ISSB releases educational material on IFRS® Sustainability Disclosure Standards

The International Sustainability Standards Board (ISSB) published educational material to assist preparers in considering nature and social impacts that intersect with climate-related risks and opportunities as they provide climate-related disclosures. The material explains and illustrates how an entity might apply the requirements but is not intended to provide interpretative guidance.

For more on the ISSB Sustainability Disclosure Standards, read our summary: IFRS Sustainability Disclosure Standards ‒ Guidance, insights and where to begin.
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