International Sustainability Standards Board (ISSB) updates

The International Organization of Securities Commissions (IOSCO) announced this week that it will endorse the IFRS Sustainability Disclosure Standards that the ISSB issued in June. IOSCO has now called on its 130 member jurisdictions, regulating more than 95% of the world's financial markets, to consider ways in which they might adopt, apply, or otherwise be informed by the ISSB standards in their jurisdictions.

In addition, the IFRS Foundation published a comparison between the recommendations from the Task Force for Climate-related Financial Disclosures (TCFD) and the requirements in the ISSB’s climate disclosure standard (IFRS S2). IFRS S2 encompassess all the recommendations published by the TCFD plus some additional requirements. Companies that apply the IFRS Sustainability Disclosure Standards will therefore meet the TCFD recommendations.
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