Sustainability reporting – Responding to ISSB proposals

KPMG comments on drafts of first two IFRS Sustainability Disclosure Standards

Man walking on the road between mountains

The International Sustainability Standards Board (ISSBTM) has invited comments on its first proposed IFRS® Sustainability Disclosure Standards: IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures.

Mark Vaessen

Partner

KPMG in the Netherlands

There is a growing demand among investors for more consistent and comparable information on sustainability-related risks and opportunities. We therefore recognise the urgent need for standards that will help preparers to report relevant information in a way that is practical and without undue burden. The ISSB’s proposals represent a strong start towards achieving this – a global baseline that can be endorsed and built on by local jurisdictions.

Mark Vaessen, Chair

Global Corporate & Sustainability Reporting Topic Team


The KPMG response to the proposals includes the following key points.

Find out more

Read our full response (PDF 454 KB) and our high-level guide (PDF 870 KB) to the proposals.