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ISSB issues educational material on materiality
The ISSB has published educational material on materiality.
The educational material has been developed as part of the ISSB’s commitment to supporting the implementation of ISSB Standards, IFRS S1 General requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures that were released in June 2023. Note that the content of the educational material is educational in nature and does not override or adjust the requirements of the ISSB Standards.