27/06/2023 - EFRAG welcomes the ISSB standards
EFRAG welcomes the publication of IFRS S1 and S2. The finalisation is a major step forward towards a global baseline.
EFRAG is happy to see the publication of IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures which is a major step forward towards a global baseline and congratulates the ISSB on this key achievement.
EFRAG is keen to acknowledge the high level of interoperability reached on climate between ESRS and ISSB standards, therefore avoiding undue complexity for ESRS reporting entities and supporting the progress of a global baseline.
