The ISSB has launched its first two sustainability standards. They incorporate recommendations from the Task Force on Climate-related Financial disclosures. The standards enhance the usefulness of information entities disclose about their sustainability and climate-related risks and opportunities, thus enhancing the efficiency of global markets.
CFA Institute response to ISSB’s Draft IFRS S1.
Read Comment Letter
CFA Institute response to ISSB’s Draft IFRS S2.
Read Comment Letter