ISSB publishes first two EDs on sustainability disclosure requirements

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EY Global CRS

1 Apr 2022 PDF

On 31 March 2022, the ISSB issued its first Exposure Drafts (EDs) on IFRS Sustainability Disclosure Standards.

The EDs, entitled General Requirements for Disclosure of Sustainability-related Financial Information and Climate-related Disclosures, are open for public comment. The comment period for these EDs will end on 29 July 2022. The ISSB intends to redeliberate the EDs in the second half of 2022.

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