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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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One of the key things I say to all my clients is it's important to not let the desire for perfect data get in the way of moving forward. And I'm seeing that time and time again.

Simon Weaver
KPMG in the UK

There's real progress towards the longer term aim of building that global baseline for ESG reporting. And now, right now, is the perfect time to step up and get started on your implementation journey if you haven't already.

Bryce Ehrhardt
Managing Director, ESG Reporting
KPMG in the US

IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures.

Task Force on Climate-related Financial Disclosures.

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