Comparing Climate-Related Disclosure Requirements
De ISSB-standaarden (IFRS S1 en S2) bouwen voort op bestaande kaders zoals TCFD en SASB, met als doel consistente en vergelijkbare klimaatgerelateerde informatie te bieden aan financiële belanghebbenden. Veronica Poole en Neil Stevenson onderzochten de mate van aansluiting.
It is just over a year since the International Sustainability Standards Board (ISSB) published its first IFRS Sustainability Disclosure Standards, IFRS S1 on general requirements for sustainability reporting and IFRS S2 on climate-related disclosures.
Many companies already make climate-related disclosures using the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD), including in the UK where many listed companies are required to disclose climate-related information. As companies prepare to apply the ISSB Standards, how do the two compare?
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