The International Sustainability Standards (ISSB) launched a consultation (open until July 29) on its first two proposed standards:
- General requirements for disclosure of sustainability-related financial information:
- Climate-related disclosures: sets out the specific requirements for the identification, measurement, and disclosure of climate-related financial information.
In the same week, the IFRS Foundation and Global Reporting Initiative (GRI) have signed an agreement to align their sustainability disclosure and reporting standards.
The internal auditors’ community will react on these consultations.