The ISSB issued an Exposure Draft (ED) on IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information.
In this podcast, Luci Wright and Aikaterini Vatzaki discuss EY’s comment letter to the ISSB’s on Exposure Draft IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information.
The Exposure Draft – which is also referred to as IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information (where IFRS refers to International Financial Reporting Standards) – was recently open to public consultation and EY formally submitted its views on the proposed requirements to the ISSB in a comment letter.
The standard is expected to be finalised in early 2023.
