Tag: IFRS S2

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).