Architectural detail of modern sustainable academy building on Groningen Campus, Netherlands in Instagram toning

Technical Line - How the climate-related disclosures under the SEC rules, the ESRS and the ISSB standards compare


Our Technical Line has been updated to reflect recent developments, including the adoption of the SEC’s new climate-related disclosure rules. The publication highlights key differences among the SEC’s climate-related disclosure rules, the ESRS and the ISSB standards. It is intended to help entities with significant operations in multiple jurisdictions understand the rules and final standards.

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