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ISSB prioritizes climate disclosures with transition relief
The ISSB tentatively decided to allow an entity an optional transition relief when applying IFRS S1 climate disclosures for the first time.
The relief is intended to allow an entity to provide only climate-related disclosures in its first year of implementation of IFRS S1 and IFRS S2 Climate-related Disclosures (IFRS S2). The transition relief would be available to an entity when it applies IFRS S1 for the first time, including if it chooses to early adopt the Standard. The transition relief will not affect the application dates of IFRS S1 and IFRS S2 (on or after 1 January 2024).