Beyond the GAAP no. 177 - 2023
Beyond the GAAP no. 177 - 2023
There is still a great deal of news on the sustainability disclosure standards front, demonstrating the need to move forward as quickly and effectively as possible. On 4 May 2023, the International Sustainability Standards Board (ISSB) published a Request for Information to gather stakeholders' views on the priorities that the ISSB should consider when setting its work plan now that the first two standards, IFRS S1 – General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 – Climate-related Disclosures, have been finalised (their publication is expected by the end of June 2023).