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by
AnhNguyen
- 2024年10月3日
The IFRS Foundation has introduced a new guide titled “Voluntarily applying ISSB Standards—A Guide for Preparers” during New York Climate Week. This guide aims to help companies voluntarily adopt ISSB Standards, especially in regions where sustainability disclosures are not yet mandatory.
Designed to promote transparency and consistency, the guide assists companies in aligning with ESG and sustainability reporting best practices. By implementing ISSB Standards, businesses can ensure that they provide reliable, comparable information for investors, supporting more informed investment decisions.
The guide complements other IFRS publications, such as IFRS S1 (general sustainability disclosures) and IFRS S2 (climate-related disclosures). The standards are becoming key tools for companies to meet global disclosure requirements and streamline their sustainability reporting processes.
Carine Smith Ihenacho, Chair of the ISSB Investor Advisory Group (IIAG), emphasized the importance of consistency in sustainability information for effective investment decision-making. Similarly, ISSB Chair Emmanuel Faber highlighted the difficulties companies face when using varied frameworks, stressing the value of transitioning to a unified approach under ISSB Standards.
The ISSB Investor Advisory Group, with 117 members from major global asset management firms, represents over US$54 trillion in assets. This group plays a crucial role in shaping the standards to meet diverse investor needs across different markets.
This guide marks a significant step toward unified sustainability disclosures, positioning companies to better navigate the evolving landscape of ESG and carbon accounting.
情報源
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