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.

PwC. All rights reserved. PwC refers to the US member firm or one of its subsidiaries or affiliates, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see www.pwc.com/structure for further details. This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors.

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