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BY
Seneca ESG
- June 28, 2023
The International Sustainability Standards Board (ISSB) has officially issued two sets of International Financial Reporting Standards (IFRS) on climate and sustainability-related risks and opportunities, as reported by Reuters on June 26. The standards, known as IFRS S1 and IFRS S2, aim to provide a common language for companies to disclose the impact of climate-related risks and opportunities on their operations. IFRS S1 focuses on disclosure requirements that allow companies to communicate sustainability-related risks and opportunities to investors. IFRS S2 provides guidance on climate-related disclosures and is designed to be used alongside IFRS S1. Notably, both standards incorporate the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD).
The ISSB standards are intended to enable companies to communicate their sustainability efforts in a robust, comparable, and verifiable manner, according to ISSB Chair Emmanuel Faber. Supported by the Group of Twenty (G20), the standards will become effective from January 2024. It will be up to individual countries to decide whether to require listed companies to apply the standards. Several countries, including Canada, Britain, Japan, Singapore, Nigeria, Chile, Malaysia, Brazil, Egypt, Kenya, and South Africa are considering adoption of the standards. The ISSB plan to work with jurisdictions and companies to promote adoption and will establish a Transition Implementation Group to support companies in applying the standards. According to ISSB Vice-Chair Jingdong Hua, early adoption is seen as a way for companies to enhance their ability to attract global investments, and the goal is for all jurisdictions to eventually achieve full adoption of the standards.
S****ources:
https://www.ifrs.org/news-and-events/news/2023/06/issb-issues-ifrs-s1-ifrs-s2/
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