Practical lessons learned from the first year of ISSB reporting

This video outlines key lessons from the first year of ISSB reporting to help preparers with their sustainability journey.

In this video, EY professionals discuss some of the matters entities may find helpful in planning and preparing for their next sustainability report applying ISSB standards, IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related disclosures. Topics covered include: defining the reporting entity; materiality; current and anticipated financial effects; climate resilience and scenario analysis; and judgement and measurement uncertainties.