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mercredi 17 janvier 2024
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Fax du mercredi 17 janvier 2024 - Tous les titres

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IFRS Sustainability Standards in Luxembourg: Connect the dots with financial and EU ESG reporting

By Jeremy PAGES, Partner at Deloitte Luxembourg   While the Corporate Sustainability Reporting Directive’s (CSRD) 2024 application is at the top of everyone’s minds, in June 2023, the International Sustainability Standards Board (ISSB) issued its two inaugural IFRS Sustainability Disclosure Standards, launching a new era in global corporate reporting beyond the European Union.   - IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information sets out the core content requirements for disclosing information about all sustainability-related risks and opportunities that could reasonably be expected to affect the entity’s...
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