BDO releases ISRB 2023/03 – ISSB issues IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures
14. Juli 2023
BDO has released ISR Bulletin 2023/03 summarising the first two sustainability standards issued by the ISSB on 26 June 2023. The Bulletin provides a concise list of the key requirements of the IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures standards that will become effective 1 January 2024 subject to endorsement in each respective jurisdiction.
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