The International Sustainability Standards Board (ISSB) has published the Exposure Draft IFRS S2 Climate-related Disclosures (Climate Exposure Draft) builds upon the recommendations of the Task Force on Climate-Related Financial Disclosures (TCFD) and incorporates industry-based disclosure requirements derived from SASB Standards.
The ISSB welcomes views from stakeholders who can submit responses to the Climate Exposure Draft in one of two ways:
The ISSB welcomes broad stakeholder feedback on its proposals to inform its redeliberations to commence in the second half of 2022. The ISSB has made available an online survey as an alternative to the comment letter process to support stakeholders in submitting feedback. Further information about the survey’s functionality is included within its introduction.
The Climate Exposure Draft is open for comment until 29 July 2022.