New guidance for companies to apply ISSB standards voluntarily
Investors have urged companies to adopt ISSB standards for climate disclosures.
The IFRS Foundation – which is behind the ISSB standards for sustainability reporting – has published a new guide for companies looking to apply the standards voluntarily, in the absence of regulations mandating them to do so.
The Foundation says the new guidance is meant to support companies in meeting calls from global investors to adopt the ISSB standard in order to obtain harmonised and comparable sustainability information.