ISSB launches global sustainability and climate disclosure standards

After more than a year of consultations, last week, the International Sustainability Standards Board (ISSB) issued its first two International Financial Reporting Standards: ‘IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information’ (IFRS S1)  and ‘IFRS S2 Climate-related Disclosures’ (IFRS S2) (together, the ISSB Standards).