Material about disclosing anticipated financial effect applying ISSB Standards available
Material about disclosing anticipated financial effect applying ISSB Standards available
The International Sustainability Standards Board (ISSB) has published educational material to support the implementation of ISSB Standards. The material, titled Disclosing information about anticipated financial effects applying ISSB Standards, focuses on the disclosure of anticipated financial effects of climate-related and other sustainability-related risks and opportunities and aims to help entities provide information useful to users of sustainability reporting.
The material encourages companies to tell the story of their sustainability journey in a connected and clear manner using both quantitative and qualitative data. The educational material includes:
The educational material may be accessed here.
The material encourages companies to tell the story of their sustainability journey in a connected and clear manner using both quantitative and qualitative data. The educational material includes:
- Overview of key disclosure requirements about financial effects of sustainability-related risks and opportunities;
- Mechanisms to Support Disclosure; and
- Illustrations of disclosures.
The educational material may be accessed here.