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Technical Line - How the climate-related disclosure proposals from the SEC, EFRAG and ISSB compare


Our Technical Line has been updated to reflect recent developments, including the submission by the European Financial Reporting Advisory Group (EFRAG) of its first set of draft standards on climate-related disclosures to the European Commission, the European Union’s finalization of the Corporate Sustainability Reporting Directive and the tentative decisions made by the International Sustainability Standards Board (ISSB) in redeliberations of its proposals. The publication highlights key differences among the climate disclosure rules proposed by the SEC and the ISSB and the draft standards issued by the EFRAG. It is intended to help entities with significant operations in multiple jurisdictions understand the proposed requirements.

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