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Notices
Hills Sustainability
THEME: SUSTAINABILITY
15 August 2022 Comment Letter

ISSB vs. SEC Climate-Related Disclosure Requirements Comparison

Sandra J. Peters, CPA, CFA

A comparison between the climate-related disclosure requirements proposed in the ISSB’s Draft IFRS S2 Exposure Draft (Paragraphs 1-24) and the SEC’s Proposed Rule (Section VII, Statutory Authority).

View Comment Letter
Publisher Information
CFA Institute