ISSB Chair Emmanuel Faber introduces proposals for IFRS Sustainability Disclosure Standards

The International Sustainability Standards Board (ISSB) launched a consultation on its first two proposed standards. One sets out general sustainability-related disclosure requirements and the other specifies climate-related disclosure requirements.
The proposals―exposure drafts-build upon the recommendations of the Task Force on Climate-Related Financial Disclosures (TCFD) and incorporate industry-based disclosure requirements derived from SASB Standards.