ISSB Relaxes Scope-3 Emissions Reporting for Financial Sector
The proposed amendments by ISSB aim to reduce the disclosure of Scope-3 Category 15 GHG emissions, and the use of the Global Industry Classification Standard
The proposed amendments by ISSB aim to reduce the disclosure of Scope-3 Category 15 GHG emissions, and the use of the Global Industry Classification Standard
ISSB plans to establish specific disclosures for sustainability-related financial disclosures, establishing a global baseline
The EY Global Climate Risk Barometer indicates that despite improved reporting, businesses neglect adequate climate strategy and action
The International Sustainability Standards Board (ISSB) has issued inaugural standards—IFRS S1 and IFRS S2, to drive sustainability-related disclosures in capital markets worldwide. IFRS S1 provides a set of disclosure requirements to enable companies to communicate to investors about the sustainability-related risks and opportunities they face over the short, medium, and long term. IFRS S2 sets