The global ESG reporting landscape is transforming – with corporate activity set to be highly scrutinised under new sustainability reporting standards that will be ready for the FY24 reporting cycle.
Timing is critical. Key decisions have been made that give business leaders the clarity they need to begin implementation in earnest. Aligning with the International Sustainability Standards Board (ISSB) requirements – which set the global baseline – essentially gives a global passport to companies working across jurisdictions.
Now the ISSBTM timelines are aligned with the EU, companies may choose to voluntarily adopt the IFRS® Sustainability Disclosure Standards regardless of local requirements. There’s an even greater incentive to do this now that the ISSB has agreed to prioritise climate-related disclosures in the first year of adoption.
These pages provide our insight, high-level guides and detailed analysis to help inform your reporting strategy.
