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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.​

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