The International Sustainability Standards Board (ISSB) has published the Exposure Draft IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information (General Requirements Exposure Draft) which sets out the overall requirements for an entity to disclose sustainability-related financial information about all its significant sustainability-related risks and opportunities, to provide the market with a complete set of sustainability-related financial disclosures.
The ISSB welcomes views from stakeholders who can submit responses to the General Requirements 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 General Requirements Exposure Draft is open for comment until 29 July 2022.