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.
