We'll discuss key parts of the International Sustainability Standards Board (ISSB) Exposure Draft IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information which sets out:
the overall requirements for an entity to disclose sustainability-related financial information about all its significant sustainability-related risks and opportunities in order to provide the market with a complete set of sustainability-related financial disclosures
There are a number of issues in the draft that are of special importance to our community (numbers correspond to their place in the exposure draft):
3 – Scope 4 – Core Content 5 – Reporting Entity 6 – Connected Information 8 – Materiality 17 – Other Comments
3 – Scope
4 – Core Content
5 – Reporting Entity
6 – Connected Information
8 – Materiality
17 – Other Comments
The format will be similar to the focus group discussion we ran in 2020 on the update to the IIRC Integrated Reporting Framework. For each issue, we’ll outline the requirement, have a quick reaction poll and then capture verbal and chat comments.
While it’s not necessary for this session, here are some additional resources in case you want to review them and/or submit your own survey or comments:
This will also be a great opportunity to meet other members of the Integrated Reporting U.S. Community and make sure our collective voices are heard during this important international process.
Hope to see you there!
