ISSB publishes new guide on identifying and disclosing sustainability-related risks
Recent data suggests that companies still largely underestimate their sustainability-related risks.
IFRS Foundation, the organisation behind the International Sustainability Standards Board (ISSB), has published a new guide to help companies assess and disclose sustainability-related risks to investors.
The guide is part of ISSB’s mandate to support the implementation of its sustainability reporting standards, known as IFRS S1 and S2. Specifically, it aims to help companies understand how sustainability-related risks and opportunities are defined in IFRS S1, including how they can arise from a company’s dependencies and impacts.
