The release of the first two IFRS® Sustainability Disclosure Standards1 is a key milestone in the evolution of the sustainability reporting landscape towards high-quality mandatory reporting. We now have a clear global baseline for investor-focused sustainability reporting that local jurisdictions can build on.
In this podcast – the first in a new series focusing on ESG reporting – Bryce Ehrhardt and Simon Weaver consider how to approach these new standards – from the standpoint of companies that already use the TCFD2 framework as well as those that don't.
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1 IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures.
2 Task Force on Climate-related Financial Disclosures.
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