In June 2023, the International Sustainability Standards Board (ISSB), established by the IFRS Foundation, issued its inaugural standards: IFRS S1 (General Requirements for Disclosure of ...
The ISSB issued a progress report Tuesday indicating that more than 1,000 companies have referenced the board in their reports and 30 jurisdictions are making progress on introducing ISSB standards in ...
This is another in a series of blogs we will be posting breaking down the SEC’s new climate disclosure rules (here’s the last blog we posted). We’re near the end of Regulation S-K Item 1502, Strategy.