Overview of EY response to ISSB’s Exposure Draft on IFRS S2

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EY Global CRS

27 Oct 2022

The International Sustainability Standards Board (ISSB) issued an Exposure Draft (ED) on IFRS S2 Climate-related Disclosures.

In this podcast, Roy Linthorst and Rebecca Wilkinson-Blanc from EY Global Corporate Reporting Services discuss EY’s comment letter to the ISSB on Exposure Draft IFRS S2 Climate-related Disclosures.

The Exposure Draft – which is also referred to as IFRS S2 Climate-related Disclosures (where IFRS refers to International Financial Reporting Standards) – was recently open to public consultation and EY formally submitted its views.

The standard is expected to be finalised in early 2023.