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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 prospects.
IFRS S2: Climate-related Disclosures, the ISSB’s first topic-based...
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