ISSB Announces First Two Sustainability Disclosure Standards to Come Into Force from January 2024

February 28, 2023

Following strong demand from investors for a timeline, the International Sustainability Standards Board (ISSB) has confirmed that draft IFRS S1 (General Requirements for Disclosure of Sustainability-Related Financial Information), and the draft IFRS S2 (Climate-Related Disclosures), will become effective in January 2024. The announcement follows a March 2022 consultation inviting feedback on the proposed standards.

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