Summary of EY views on the ISSB’s proposed IFRS S1 and IFRS S2

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EY Global CRS

20 Oct 2022

Michiel van der Lof and Luci Wright discuss EY’s comment letters on the Exposure Drafts on sustainability and climate-related disclosures.

EY has submitted two comment letters to the International Sustainability Standards Board (ISSB) on:

  • IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information
  • IFRS S2 Climate-related Disclosures