Tag: IFRS S2

The International Sustainability Standards Board (ISSB) has introduced a series of targeted changes to its IFRS S2 climate-reporting standard, designed to ease the burden...

The IFRS Foundation has published new implementation guidance to help organisations disclose climate-related transition plans in line with its sustainability standard, IFRS S2. The document,...

The IFRS Foundation has introduced a set of e-learning modules to help companies and stakeholders get familiar with the International Sustainability Standards Board (ISSB) disclosure standards.

With the introduction of the Corporate Sustainability Reporting Directive (CSRD), companies are now required to disclose their sustainability performance. However, the European Financial Reporting Advisory Group (EFRAG) has acknowledged the challenges faced by small and medium-sized enterprises (SMEs) in meeting these requirements due to their limited resources.

The international sustainability reporting landscape has evolved rapidly in recent weeks, propelled by the IFRS Foundation’s ISSB Standards.

In a recent post by Diligent, the company outlined some key details surrounding the International Sustainability Standards Board (ISSB).