ISSB issues SASB educational material and webcast

On February 19, the International Sustainability Standards Board (ISSB) issued educational material that explains how companies can use the industry-based SASB standards to meet the requirements in IFRS S1, General Requirements for Disclosure of Sustainability-related Financial Information, one of the IFRS® Sustainability Disclosure Standards. IFRS S1 requires companies to “refer to and consider” the applicability of the disclosure topics in the SASB standards. The ISSB also released a webcast on key reasons why investors use industry-specific information in their analyses and decision-making.
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